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 October 2019 until November 30, 2019.

Legal Authority: The amendment is made under section 168 of the Central Goods and Services Tax Act, 2017, and sub-rule (5) of rule 61 of the CGST Rules, 2017.

Commissioner's Decision: Implemented based on recommendations from the Council to facilitate 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. 44/2019 - Central Tax, dated October 9, 2019.