Extension of Deadline for GSTR-1 Filing in Jammu and Kashmir
Extended Deadline:
Registered persons in Jammu and Kashmir with a principal place of business and an aggregate turnover exceeding 1.5 crore rupees must file details of outward supplies in FORM GSTR-1 for each month from July to September 2019 by November 30, 2019.
Legal Basis:
Amendment made under the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017.
Purpose:
The extension aims to provide relief to taxpayers in Jammu and Kashmir and ensure compliance with GST regulations.
Compliance Requirement:
The filing must adhere to the prescribed format specified in the Central Goods and Services Tax Rules, 2017.
Effective Date:
The amendment is effective from November 15, 2019.
Issued By:
Ruchi Bisht, Under Secretary to the Government of India, issued the notification.
Original Notification Reference:
Refers to Notification No. 28/2019 – Central Tax, dated June 28, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 454(E), dated June 28, 2019,
and subsequently amended by notification No. 53/2019 – Central Tax, dated November 14, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 847(E), dated November 14, 2019.