Important Amendment to TDS Return Filing for Jammu and Kashmir

Extended Deadline: TDS return filing for July to October 2019 extended to December 20, 2019.

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

Electronic Submission: Returns must be filed electronically through the common portal.

TDS Requirements: Pertains to registered persons required to deduct tax at source under section 51 of the CGST Act.

Issuing Authority: Commissioner, acting under section 39 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. 452 (E), dated June 28, 2019.