Extension of GSTR-1 Filing Deadline for Jammu and Kashmir and Ladakh

Amendment to notification No. 45/2019 – Central Tax, dated October 9, 2019.

Registered persons in erstwhile State of Jammu and Kashmir, Union territory of Jammu and Kashmir, or Union territory of Ladakh must file GSTR-1 for October-December 2019.

Deadline extended: filings due by March 24, 2020.

Change effective from January 31, 2020.

Issued by Director, Government of India, Pramod Kumar.

Aims to provide relief and facilitate GST compliance amidst regional transitions.

Aligns with efforts to ensure smooth tax administration in the region.