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Date: 2019-11-14 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document contains notifications regarding amendments to Central Tax regulations under the Central Goods and Services Tax Act, 2017. It addresses outward supplies and return filings for registered persons in Jammu and Kashmir. Key deadlines include November 15th, 2019 and November 20th, 2019 for specific filings. Key Points / Main Content: GSTR-1 Filing Extension (Notification No. 52/2019) * Registered persons in Jammu and Kashmir can furnish details of outward supplies in FORM GSTR-1 for the quarter of July-September 2019 until November 30, 2019. * This notification is effective from October 31st, 2019. GSTR-1 Time Limit Extension (Notification No. 53/2019) * Registered persons in Jammu and Kashmir with an aggregate turnover of more than 1.5 crore rupees in the preceding or current financial year have an extended time limit until November 15th, 2019, to furnish details of outward supplies in FORM GSTR-1 for each month from July 2019 to September 2019. * This notification is effective from August 11th, 2019. GSTR-3B Filing Deadline (Notification No. 54/2019) * Registered persons in Jammu and Kashmir must furnish the return in FORM GSTR-3B for the months of July to September 2019 electronically through the common portal on or before November 20th, 2019. * This notification is effective from September 20th, 2019. GSTR-7 Filing Deadline (Notification No. 55/2019) * Registered persons required to deduct tax at source under Section 51 of the CGST Act in Jammu and Kashmir must furnish the return in FORM GSTR-7 for the months of July 2019 to September 2019 electronically through the common portal on or before November 15th, 2019. * This notification is effective from September 20th, 2019. Impact Analysis: Registered Persons in Jammu and Kashmir: * Impact: Extended deadlines and specific requirements for filing GSTR-1, GSTR-3B and GSTR-7. * Action Required: Ensure timely filing of GSTR-1, GSTR-3B, and GSTR-7 forms by the extended deadlines. Central Government/Tax Authorities: * Impact: Implementation and monitoring of the amended regulations. * Action Required: Update systems and provide necessary support for taxpayers in Jammu and Kashmir to comply with the new deadlines.

Key Entities Referenced

Central Goods and Services Tax Act, 2017: A tax law in India, referenced in multiple notifications as 'the said Act'. Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, 2017, specifying procedures and forms such as FORM GSTR1, FORM GSTR3B and FORM GSTR7 Ministry of Finance Department of Revenue: The government body responsible for the notifications related to Central Tax. Central Board of Indirect Taxes and Customs: An organisation under the Department of Revenue, Ministry of Finance. Council: Refers to the Goods and Services Tax (GST) Council, which makes recommendations related to GST. Jammu and Kashmir: A state in India, specifically mentioned as having different deadlines for tax-related form submissions. FORM GSTR1: A form for furnishing details of outward supplies of goods or services or both. FORM GSTR3B: A return form related to the Central Goods and Services Tax Rules, 2017.
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L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 667] ubZ fnYyh] c`gLifrokj] uoEcj 14] 2019@dkfrZd+ 23] 1941 No. 667] NEW DELHI, THURSDAY, NOVEMBER 14, 2019/ KARTIKA 23, 1941 ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) ममममं(cid:7)ं(cid:7)ं(cid:7)ं(cid:7)ााााललललयययय ((((ररररााााजजजज(cid:5)(cid:5)(cid:5)(cid:5)वववव ििििववववभभभभाााागगगग)))) ((((कककक(cid:13)(cid:13)(cid:13)(cid:13)(cid:14)(cid:14)(cid:14)(cid:14)ीीीीयययय अअअअ(cid:18)(cid:18)(cid:18)(cid:18)(cid:19)(cid:19)(cid:19)(cid:19)यययय(cid:20)(cid:20)(cid:20)(cid:20) ककककरररर औऔऔऔरररर ससससीीीीममममााााशशशश(cid:26)(cid:26)ुु(cid:26)(cid:26)ुु कककक बबबबोोोोडडडड(cid:30)(cid:30)))(cid:30)(cid:30))) अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 14 नव(cid:10)ब र, 2019 सससस..ंं..ंं 55552222////2222000011119999---- ककककेेेे(cid:13)(cid:13)(cid:13)(cid:13)(cid:14)(cid:14)(cid:14)(cid:14)ीीीीयययय ककककरररर .— ससससाााा....ककककाााा....ििििनननन.... 888844446666((((अअअअ)))) के(cid:14)(cid:15)ीय सरकार, क(cid:20)(cid:15)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजसे इस अिधसूचना म(cid:20) इसके प&ात् उ* अिधिनयम कहा गया ह)ै क. धारा 148 1ारा 2द3 शि*य5 का 2योग करते 7ए, प9रषद क. िसफा9रश5 पर भारत सरकार, िव3 मं>ालय (राज?व िवभाग) क. अिधसूचना स.ं 27/2019- II क(cid:20)(cid:15)ीय कर, तारीख 28 जून, 2019, जो भारत के राजप>, असाधारण, भाग , खंड 3, उपखंड (i) म(cid:20) सा.का.िन. सं. 453(अ), तारीख 28 जून, 2019 1ारा 2कािशत क. गई थी, म(cid:20) िनDिलिखत संशोधन करती ह,ै अथाFत् :-- उ* अिधसूचना म,(cid:20) दसू रे पैरा म(cid:20) िनDिलिखत परंतुक अंत:?थािपत (cid:4)कया जाएगा, अथाFत् :-- “परंतु ऐस े रिज?Jीकृत Lि*य5 के िलए, िजनका मूल कारबार ?थान ज(cid:10)म-ू कMमीर राNय म(cid:20) ह,ै क(cid:20)(cid:15)ीय माल और सेवा कर िनयम, 2017 के अधीन ितमाही जुलाई-िसतंबर, 2019 के दौरान क. गई माल या सेवा या दोन5 क. जावक पूPत के Qयौरे (cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18)(cid:18)(cid:18)पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----1111 म(cid:20) 30 नवंबर, 2019 तक 2?तुत कर(cid:20)गे ।”। 2222.... यह अिधसचू ना 31 अ*ूबर, 2019 से 2भावी 7ई समझी जाएगी । [फा. सं. 20/06/08/2019-जीएसटी] (cid:1)िच िब(cid:6), अवर सिचव 5889 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (cid:1)(cid:1)(cid:1)(cid:1)टटटट(cid:3)(cid:3)(cid:3)(cid:3)पपपपणणणण :::: मूल अिधसूचना सं. 27/2019-क(cid:8)(cid:9)ीय कर, तारीख 28 जून, 2019 भारत के राजप(cid:16), असाधारण म(cid:8) सा.का.िन. 453(अ), तारीख 28 जून, 2019 (cid:18)ारा (cid:19)कािशत क(cid:22) गई थी । MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 14th November, 2019 No. 52/2019 – Central Tax G.S.R. 846(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby makes the following amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 27/2019 – 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. 453 (E), dated the 28th June, 2019, namely:– In the said notification, in the second paragraph, the following proviso shall be inserted, namely: – “Provided that for registered persons whose principal place of business is in the State of Jammu and Kashmir, shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017 effected during the quarter July-September, 2019 till 30th November, 2019.”. 2. This notification shall be deemed to come into force with effect from the 31st day of October, 2019. [F. No. 20/06/08/2019-GST] RUCHI BISHT, Under Secy. Note : The principal notification No. 27/2019 – Central Tax, dated the 28th June, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 453 (E), dated the 28th June, 2019. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 14 नव(cid:10)ब र, 2019 सससस..ंं..ंं 55553333////2222000011119999---- ककककेेेे(cid:13)(cid:13)(cid:13)(cid:13)(cid:14)(cid:14)(cid:14)(cid:14)ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन.... 888844447777((((अअअअ))))....————आयु* प9रषद ् क. िसफा9रश5 पर क(cid:20)(cid:15)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजस े इस अिधसूचना म (cid:20) इसके प&ात् उ* अिधिनयम कहा गया ह)ै क. धारा 168 के साथ प9ठत धारा 37 क. उपधारा (1) 1ारा 2द3 शि*य5 का 2योग करत े 7ए, भारत सरकार, िव3 मं>ालय (राज?व िवभाग) क. अिधसूचना स.ं 28/2019-क(cid:20)(cid:15)ीय कर, तारीख 28 जनू , 2019, जो भारत के राजप>, असाधारण, भाग 2, खंड 3, उपखंड (i) म(cid:20) सा.का.िन. सं. 454(अ), तारीख 28 जून, 2019 1ारा 2कािशत क. गई थी, म(cid:20) िनDिलिखत संशोधन करता ह,ै अथाFत् :-- उ* अिधसूचना म,(cid:20) पहले पैरा म(cid:20) िनDिलिखत परंतुक अंत:?थािपत (cid:4)कया जाएगा, अथाFत् :-- “परंतु ऐस े रिज?Jीकृत Lि*य5 के िलए, िजनका मूल कारबार ?थान ज(cid:10)म-ू कMमीर राNय म(cid:20) ह,ै क(cid:20)(cid:15)ीय माल और सेवा कर िनयम, 2017 के (cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18)(cid:18)(cid:18)पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----1111 म(cid:20) जावक पूPतय5 के Qयौरे 2?तुत करन े के िलए ऐस े रिज?Jीकृत Lि*य5 के वगF क. दशा म(cid:20), िजनका समX आवतF पूवFवतY िव3 वष F या चालू िव3 वष F म(cid:20) 1.5¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 करोड़ \पए से अिधक ह,ै जुलाई, 2019 से िसतंबर, 2019 तक 2]येक मास के िलए, समय-सीमा 15 नवंबर, 2019 तक ह ै ।”। 2222.... यह अिधसचू ना 11 अग?त, 2019 से 2भावी 7ई समझी जाएगी । [फा. सं. 20/06/08/2019-जीएसटी] (cid:1)िच िब(cid:6), अवर सिचव (cid:1)(cid:1)(cid:1)(cid:1)टटटट(cid:3)(cid:3)(cid:3)(cid:3)पपपपणणणण :::: मूल अिधसूचना सं. 28/2019-क(cid:8)(cid:9)ीय कर, तारीख 28 जून, 2019 भारत के राजप(cid:16), असाधारण म (cid:8) सा.का.िन. 454(अ), तारीख 28 जून, 2019 (cid:18)ारा (cid:19)कािशत क(cid:22) गई थी । NOTIFICATION New Delhi, the 14th November, 2019 No. 53/2019 – Central Tax G.S.R. 847(E).—In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 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, on the recommendations of the Council, hereby makes the following amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 28/2019 – 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. 454 (E), dated the 28th June, 2019, namely:– In the said notification, in the first paragraph, the following proviso shall be inserted, namely: – “Provided that for registered persons whose principal place of business is in the State of Jammu and Kashmir, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 15th November, 2019.”. 2. This notification shall be deemed to come into force with effect from the 11th day of August, 2019. [F. No. 20/06/08/2019-GST] RUCHI BISHT, Under Secy. Note : The principal notification No. 28/2019 – Central Tax, dated the 28th June, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 454 (E), dated the 28th June, 2019. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 14 नव(cid:10)ब र, 2019 सससस..ंं..ंं 55554444////2222000011119999----ककककेेेे(cid:13)(cid:13)(cid:13)(cid:13)(cid:14)(cid:14)(cid:14)(cid:14)ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन.... 888844448888((((अअअअ))))....————आयु*, क(cid:20)(cid:15)ीय माल और सेवा कर िनयम, 2017 (िजसे इस अिधसूचना म(cid:20) इसके प&ात् उ* िनयम कहा गया ह)ै के िनयम 61 के उपिनयम (5) के साथ प9ठत क(cid:20)(cid:15)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क. धारा 168 1ारा 2द3 शि*य5 का 2योग करते 7ए, प9रषद ् क. िसफा9रश5 पर, भारत सरकार, िव3 मं>ालय (राज?व िवभाग) क. अिधसूचना सं. 29/2019-क(cid:20)(cid:15)ीय कर, तारीख 28 जून, II 2019, जो भारत के राजप>, असाधारण, भाग , खंड 3, उपखंड (i) म(cid:20) सा.का.िन. सं. 455(अ), तारीख 28 जनू , 2019 1ारा 2कािशत क. गई थी, म(cid:20) िनDिलिखत और सशं ोधन करता ह,ै अथाFत् :--4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] उ* अिधसूचना के, पहले पैरा म(cid:20), तीसरे परंतुक के प&ात् िनDिलिखत परंतुक अंत:?थािपत (cid:4)कया जाएगा, अथाFत् :-- “परंतु यह भी (cid:4)क ऐसे रिज?Jीकृत Lि*य5 क. दशा म(cid:20), िजनका मूल कारबार ?थान ज(cid:10)मू-कMमीर राNय म(cid:20) ह,ै जुलाई, 2019 से िसतंबर, 2019 तक 2]येक मास के िलए, उ* िनयम5 के (cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18)(cid:18)(cid:18)पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----3333खखखख म(cid:20) िववरणी इलै_Jािनक. `प से सामा(cid:14)य पोटFल के माbयम से 20 नवंबर को या उससे पूवF 2?तुत क. जाएगी ।”। 2222.... यह अिधसचू ना 20 िसतबं र, 2019 से 2भावी 7ई समझी जाएगी । [फा. सं. 20/06/08/2019-जीएसटी] (cid:1)िच िब(cid:6), अवर सिचव (cid:1)(cid:1)(cid:1)(cid:1)टटटट(cid:3)(cid:3)(cid:3)(cid:3)पपपपणणणण :::: मूल अिधसूचना सं. 29/2019-क(cid:8)(cid:9)ीय कर, तारीख 28 जून, 2019, भारत के राजप(cid:16), असाधारण म (cid:8) सा.का.िन. 455(अ), तारीख 28 जून, 2019 (cid:18)ारा (cid:19)कािशत क(cid:22) गई थी और प(cid:31)ातवत! संशोधन अिधसूचना सं. 37/2019-क(cid:8)(cid:9)ीय कर, तारीख 21 अग*त, 2019, जो भारत के राजप(cid:16), असाधारण, म (cid:8) सा.का.िन. 589(अ) तारीख 21 अग*त, 2019 (cid:18)ारा संशोिधत क(cid:22) गई थी । NOTIFICATION New Delhi, the 14th November, 2019 No. 54/2019 – Central Tax G.S.R. 848(E).—In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.29/2019 – 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.455(E), dated the 28th June, 2019, namely:– In the said notification, in the first paragraph, after the third proviso, the following proviso shall be inserted, namely: – “Provided also that the return in FORM GSTR-3B of the said rules for the months of July to September, 2019 for registered persons 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 20th November, 2019.”. 2. This notification shall be deemed to come into force with effect from the 20th day of September, 2019. [F. No. 20/06/08/2019-GST] RUCHI BISHT, Under Secy. Note : The principal notification No. 29/2019 – Central Tax, dated the 28th June, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 455(E), dated the 28th June, 2019 and was subsequently amended by notification No. 37/2019 – Central Tax, dated the 21st August, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 589 (E), dated the 21st August, 2019.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 14 नवंबर, 2019 सससस..ंं..ंं 55555555////2222000011119999----ककककेेेे(cid:13)(cid:13)(cid:13)(cid:13)(cid:14)(cid:14)(cid:14)(cid:14)ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन.... 888844449999((((अअअअ))))....————आयु*, क(cid:20)(cid:15)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजस े इस अिधसूचना म(cid:20) इसके प&ात् उ* अिधिनयम कहा गया ह)ै क. धारा 168 के साथ प9ठत धारा 39 क. उपधारा (6) 1ारा 2द3 शि*य5 का 2योग करते 7ए, भारत सरकार, िव3 मं>ालय (राज?व िवभाग) क. अिधसूचना स.ं II 26/2019-क(cid:20)(cid:15)ीय कर, तारीख 28 जनू , 2019, जो भारत के राजप>, असाधारण, भाग , खंड 3, उपखंड (i) म(cid:20) सा.का.िन. सं. 452(अ), तारीख 28 जनू , 2019 1ारा 2कािशत क. गई थी, म(cid:20) िनDिलिखत और संशोधन करता ह,ै अथाFत् :-- उ* अिधसूचना के, पहले पैरा म(cid:20), दसू रे परंतकु के प&ात् िनDिलिखत परंतुक अतं :?थािपत (cid:4)कया जाएगा, अथाFत् :-- “परंतु यह भी (cid:4)क ऐसे रिज?Jीकृत Lि*य5 क. दशा म(cid:20), िजनका मूल कारबार ?थान ज(cid:10)मू-कMमीर राNय म(cid:20) ह,ै िजनस े उ* अिधिनयम क. धारा 51 के उपबंध5 के अधीन क(cid:20)(cid:15)ीय माल और सेवा कर िनयम, 2017 के िनयम 66 के साथ प9ठत उ* अिधिनयम क. धारा 39 क. उपधारा (3) के अधीन (cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18)(cid:18)(cid:18)पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----7777 म(cid:20) cोत पर कर कटौती क. अपेdा ह,ै जुलाई, 2019 से िसतंबर, 2019 तक 2]येक मास के िलए िववरणी इलै_Jािनक. `प से सामा(cid:14)य पोटFल के माbयम से 15 नवंबर, 2019 को या उससे पूवF 2?तुत क. जाएगी ।”। 2222.... यह अिधसचू ना 20 िसतबं र, 2019 से 2भावी 7ई समझी जाएगी । [फा. सं. 20/06/08/2019-जीएसटी] (cid:1)िच िब(cid:6), अवर सिचव (cid:1)(cid:1)(cid:1)(cid:1)टटटट(cid:3)(cid:3)(cid:3)(cid:3)पपपपणणणण :::: मूल अिधसूचना सं. 26/2019-क(cid:8)(cid:9)ीय कर, तारीख 28 जून, 2019, भारत के राजप(cid:16), असाधारण म (cid:8) सा.का.िन. 452(अ), तारीख 28 जून, 2019 (cid:18)ारा (cid:19)कािशत क(cid:22) गई थी और प(cid:31)ातवत! संशोधन अिधसूचना सं. 40/2019-क(cid:8)(cid:9)ीय कर, तारीख 31 अग*त, 2019, जो भारत के राजप(cid:16), असाधारण, म (cid:8) सा.का.िन. 617(अ) तारीख 31 अग*त, 2019 (cid:18)ारा संशोिधत क(cid:22) गई थी । NOTIFICATION New Delhi, the 14th November, 2019 No. 55/2019 – Central Tax G.S.R. 849(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 amendments 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 28th June, 2019, namely:– In the said notification, in the first paragraph, after the second proviso, the following proviso shall be inserted, 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-6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 September, 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 15th November, 2019.”. 2. This notification shall be deemed to come into force with effect from the 20th day of September, 2019. [F. No. 20/06/08/2019-GST] RUCHI BISHT, Under Secy. Note : The principal notification No. 26/2019 – Central Tax, dated the 28th June, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 452 (E), dated the 28th June, 2019 and was subsequently amended by notification No. 40/2019 – Central Tax, dated the 31st August, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 617 (E), dated the 31st August, 2019. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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