GST filing deadline extensions for registered persons in Jammu and Kashmir permitting late electronic submission of specified returns. Amendment replaces the date '20th September' with '11th October' and inserts clauses (v)-(ix) declaring that registered persons with principal place of business in Jammu and Kashmir will be regarded as having furnished specified electronic GST returns (FORM GSTR-1 for August; FORM GSTR-7 for July and August; FORM GSTR-3B for July and August) if submitted through the common portal by the respective newly prescribed cutoff dates despite failure to file by the original due dates, enacted under Section 128 of the Karnataka GST Act.
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Provisions expressly mentioned in the judgment/order text.
GST filing deadline extensions for registered persons in Jammu and Kashmir permitting late electronic submission of specified returns.
Amendment replaces the date "20th September" with "11th October" and inserts clauses (v)-(ix) declaring that registered persons with principal place of business in Jammu and Kashmir will be regarded as having furnished specified electronic GST returns (FORM GSTR-1 for August; FORM GSTR-7 for July and August; FORM GSTR-3B for July and August) if submitted through the common portal by the respective newly prescribed cutoff dates despite failure to file by the original due dates, enacted under Section 128 of the Karnataka GST Act.
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