Central Tax Notifications

CGST Notification 48/2019

Title	Seeks to amend notification No. 41/2019 Central Tax, dated the 31st August, 2019.
Number	48/2019
Date	09-10-2019
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In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following amendments in the
notification of the Government of India in the Ministry of Finance, Department
of Revenue No. 41/2019-Central Tax, dated the 31st August, 2019, published in
the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide
number G.S.R. 618(E), dated the 31st August, 2019, namely:–

In the said notification, in the opening paragraph–

(a) in clause (ii), for the figures, letters and word “20th September”, the
figures, letters and word “11th October” shall be inserted;

(b) after the clause (iv), the following clauses shall be inserted, namely: –

“(v) the registered persons whose principal place of business is in the State
of Jammu and Kashmir, having aggregate turnover of more than 1.5 crore rupees
in the preceding financial year or the current financial year, who have
furnished, electronically through the common portal, details of outward
supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017
(hereafter referred to as the said rules), for the month of August, 2019, on or
before the 11th October, 2019, for failure to furnish the said FORM GSTR-1 by
the due date;

(vi) the registered persons whose principal place of business is in the State
of Jammu and Kashmir, required to deduct tax at source under the provisions of
section 51 of the said Act, who have furnished electronically through the
common portal, return in FORM GSTR-7 of the said rules under sub-section (3) of
section 39 of the said Act read with rule 66 of the said rules, for the month
of July, 2019, on or before the 10 th October, 2019, for failure to furnish the
said FORM GSTR-7 by the due date;

(vii) the registered persons whose principal place of business is in the State
of Jammu and Kashmir, required to deduct tax at source under the provisions of
section 51 of the said Act, who have furnished electronically through the
common portal, return in FORM GSTR-7 of the said rules under sub-section (3) of
section 39 of the said Act read with rule 66 of the said rules, for the month
of August, 2019, on or before the 10 th October, 2019, for failure to furnish
the said FORM GSTR-7 by the due date;

(viii) the registered persons whose principal place of business is in the State
of Jammu and Kashmir, who have furnished, electronically through the common
portal, return in FORM GSTR-3B of the said rules, for the month of July, 2019,
on or before the 20th October, 2019, for failure to furnish the said FORM
GSTR-3B by the due date;

(ix) the registered persons whose principal place of business is in the State
of Jammu and Kashmir, who have furnished, electronically through the common
portal, return in FORM GSTR-3B of the said rules, for the month of August,
2019, on or before the 20th October, 2019, for failure to furnish the said FORM
GSTR-3B by the due date.”