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.