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.