Important Amendment to GST Filing for Jammu and Kashmir

Filing Deadline Extension: Return filing in FORM GSTR-3B for July to September 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.

Issuing Authority: Commissioner, acting on Council recommendations.

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.455(E), dated June 28, 2019.

Reference to Principal Notification: Original notification dated June 28, 2019, last amended on November 26, 2019.