Page 166 - GSTL_30th April 2020_Vol 35_Part 5
P. 166

xii                           GST LAW TIMES                     [ Vol. 35
                                      Notification No.   Date                   Subject                Page
                                      18/2020-C.T.     23-3-2020  Registration  —  W.e.f.  1-4-2020,  an  S12
                                                                    individual to undergo authentication of
                                                                    Aadhaar number to be eligible for
                                                                    registration
                                      19/2020-C.T.     23-3-2020  Registration — W.e.f. 1-4-2020, authorized   S12
                                                                    signatory; Managing and Authorised
                                                                    partners of a partnership firm; and Karta
                                                                    of an Hindu undivided  family to
                                                                    undergo authentication of possession of
                                                                    Aadhaar number to be eligible for
                                                                    registration
                                      20/2020-C.T.     23-3-2020   GSTR-7 — Taxpayers whose principal place   S13
                                                                    of business is in erstwhile State of
                                                                    Jammu and Kashmir — Tax Deduction
                                                                    at Source — FORM  GSTR-7 for the
                                                                    months of July, 2019 to October, 2019
                                                                    and November, 2019 to February, 2020
                                                                    to be furnished or before 24-3-2020 —
                                                                    Amendment    to  Notification  No.
                                                                    26/2019-C.T.
                                      21/2020-C.T.     23-3-2020  Registered persons whose principal place of   S14
                                                                    business is in erstwhile State of Jammu
                                                                    and Kashmir  or the Union  Territory of
                                                                    Jammu and  Kashmir or the Union
                                                                    Territory of Ladakh — Due date of
                                                                    furnishing FORM GSTR-1 for the
                                                                    quarter  October-December,  2019,
                                                                    extended till 24-3-2020 — Amendment
                                                                    to Notification No. 45/2019-C.T.
                                      22/2020-C.T.     23-3-2020  Registered persons whose principal place of   S15
                                                                    business is in erstwhile State of Jammu
                                                                    and Kashmir and having aggregate
                                                                    turnover of more than ` 1.5 crore — Due
                                                                    date of furnishing FORM GSTR-1 for the
                                                                    months of October, 2019 and November,
                                                                    2019 to February, 2020, extended till 24-
                                                                    3-2020 — Amendment to  Notification
                                                                    No. 46/2019-C.T.
                                      23/2020-C.T.     23-3-2020   Erstwhile State of Jammu and Kashmir —   S15
                                                                    Registered persons having aggregate
                                                                    turnover of more than ` 1.5 crore — Due
                                                                    date of furnishing FORM GSTR-1 for the
                                                                    months from  July, 2019 to September,
                                                                    2019,  extended  till  24-3-2020  —
                                                                    Amendment    to  Notification  No.
                                                                    28/2019-C.T.

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