Extension of GSTR-1 Filing Deadline for Jammu and Kashmir

Extended Timeline: Deadline for filing GSTR-1 extended till December 20, 2019. Applicable for each month from July to September 2019.

Jurisdiction Specific: Applies to registered businesses in Jammu and Kashmir.

Turnover Criteria: Applicable to registered persons with an aggregate turnover exceeding 1.5 crore rupees.

Electronic Filing Requirement: Details of outward supplies must be furnished electronically in FORM GSTR-1 of CGST Rules, 2017.

Authority and Legislation: Amendment made under second proviso to section 37 of CGST Act, 2017.

Effective Date: Amendment effective from November 30, 2019.

Publication Details: Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G. S. R. 454 (E), dated June 28, 2019.