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.