Amendment to GST Return Filing for Jammu and Kashmir
Extension for GSTR-3B Filing:
Registered businesses in Jammu and Kashmir can now file GSTR-3B for July to September 2019 until November 30, 2019.
Legal Authority:
Amendment made under section 168 of the CGST Act, 2017, and sub-rule (5) of rule 61 of the CGST Rules, 2017.
Commissioner's Decision:
Implemented based on Council recommendations to streamline compliance in Jammu and Kashmir.
Electronic Filing Requirement:
GSTR-3B must be submitted electronically through the common portal.
Effective Date:
The amendment is effective from November 20, 2019.
Government Official's Role:
Issued by Ruchi Bisht, Under Secretary to the Government of India.
Original Notification Reference:
Refers to Notification No. 29/2019 - Central Tax, dated June 28, 2019, last amended by Notification No. 54/2019 - Central Tax, dated November 14, 2019.