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 October 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 accommodate 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 11, 2019.
Issued By:
Ruchi Bisht, Under Secretary to the Government of India, issued the notification.
Original Notification Reference:
Refers to Notification No. 46/2019 – Central Tax, dated October 9, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 769(E), dated October 9, 2019.