Amendment to GSTR-1 Filing Deadline for Jammu and Kashmir

Extended Deadline: GSTR-1 filing deadline for October 2019 extended to December 20, 2019.

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

Aggregate Turnover Criteria: Applies 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.

Issuing Authority: Commissioner, acting under section 37 of the CGST Act.

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. 769 (E), dated October 9, 2019.