Extended filing dates for Jammu and Kashmir registered persons: conditional GST relief requires furnishing specified returns by revised deadlines. Amendment substitutes '11th October' for '20th September' in clause (ii) and inserts clauses providing conditional relief to registered persons with principal place of business in Jammu and Kashmir who electronically furnished specified GST returns: FORM GSTR-1 for August, FORM GSTR-7 for July and August, and FORM GSTR-3B for July and August, on or before the revised cut-off dates. The relief is subject to turnover and TDS-obligation criteria and the amendment is deemed to have come into force from 9th October, 2019.
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Provisions expressly mentioned in the judgment/order text.
Extended filing dates for Jammu and Kashmir registered persons: conditional GST relief requires furnishing specified returns by revised deadlines.
Amendment substitutes "11th October" for "20th September" in clause (ii) and inserts clauses providing conditional relief to registered persons with principal place of business in Jammu and Kashmir who electronically furnished specified GST returns: FORM GSTR-1 for August, FORM GSTR-7 for July and August, and FORM GSTR-3B for July and August, on or before the revised cut-off dates. The relief is subject to turnover and TDS-obligation criteria and the amendment is deemed to have come into force from 9th October, 2019.
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