Amendment to GSTR-3B Filing Deadline for Jammu and Kashmir and Ladakh

Amendment made to notification No. 44/2019 – Central Tax, dated October 9, 2019.

Registered persons in erstwhile State of Jammu and Kashmir to file GSTR-3B for October 2019. Deadline extended, now electronically due by March 24, 2020.

Another provision for Union territories of Jammu and Kashmir or Ladakh. GSTR-3B for November 2019 to February 2020 to be filed by March 24, 2020.

Change effective from December 20, 2019. Issued by Director, Government of India, Pramod Kumar.

Aims to streamline tax compliance amid transition to Union territories.

Ensures conformity with GST regulations amidst regional changes.