Return filing deadline: GSTR-3B for January to be filed electronically by separate dates for Jammu and Kashmir taxpayers. Inserts provisos in the cited notification prescribing that FORM GSTR-3B for January 2019 shall be furnished electronically through the common portal by 22nd February 2019 for registered persons generally, and by 28th February 2019 for registered persons whose principal place of business is in the State of Jammu and Kashmir.
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Provisions expressly mentioned in the judgment/order text.
Return filing deadline: GSTR-3B for January to be filed electronically by separate dates for Jammu and Kashmir taxpayers.
Inserts provisos in the cited notification prescribing that FORM GSTR-3B for January 2019 shall be furnished electronically through the common portal by 22nd February 2019 for registered persons generally, and by 28th February 2019 for registered persons whose principal place of business is in the State of Jammu and Kashmir.
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