Notification, 2019
A notification made under the The Central Goods and Services Tax Act, 2017.
Made under The Central Goods and Services Tax Act, 2017.
Text
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 59/2019 – Central Tax New Delhi, the 26 th November, 2019 G.S.R.....(E).–In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.26/2019 – Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.452(E), dated the In the said notification, in the first paragraph, for the third proviso, the following proviso shall be substituted, namely: – “Provided also that the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017, for the months of July, 2019 to October,2019, whose principal place of business is in the State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before the 30 th November, 2019.”
2. This notification shall be deemed to come into force with effect from the 10 th Day of November, 2019.
(Ruchi Bisht) Under Secretary to the Government of India Note: The principal notification No. 26/2019 – Central Tax, dated the 28 th June, 2019 was published in the Gazette of India, Extraordinary vide number
G.S.R. 452(E), dated the 28 th June, 2019 and was last amended by notification No. 55/2019 – Central Tax, dated the 14 th November, 2019 was published in the Gazette of India, Extraordinary vide number
G.S.R. 849(E), dated the th November, 2019.
Provisions this notification answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
- Central Goods and Services Tax Act s. 3 Officers under this Act — made under this
- Central Goods and Services Tax Act s. 39 Furnishing of returns — made under this
- Central Goods and Services Tax Act s. 168 Power to issue instructions or directions — made under this
- Central Goods and Services Tax Act s. 51 Tax deductions at source
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