Extension of GSTR-3B filing deadline - electronic returns for July now due by a revised deadline for Jammu and Kashmir taxpayers. Amendment inserts a proviso in Notification No.59/2019 requiring that registered persons with principal place of business in Jammu and Kashmir must furnish FORM GSTR-3B for July 2019 electronically through the common portal by the revised deadline; the Commissioner issues the amendment under statutory powers and makes the notification effective retrospectively from a specified earlier date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-3B filing deadline - electronic returns for July now due by a revised deadline for Jammu and Kashmir taxpayers.
Amendment inserts a proviso in Notification No.59/2019 requiring that registered persons with principal place of business in Jammu and Kashmir must furnish FORM GSTR-3B for July 2019 electronically through the common portal by the revised deadline; the Commissioner issues the amendment under statutory powers and makes the notification effective retrospectively from a specified earlier date.
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