GSTR-3B filing deadline extended for specified districts and Jammu and Kashmir, with distinct electronic submission dates. Amendment prescribes extended electronic filing deadlines for FORM GSTR-3B for July 2019: a general extended due date through the common portal, and a further extended due date for registered persons whose principal place of business is in specified districts of listed States and for registered persons in Jammu and Kashmir; lists affected States and districts; issued by the Commissioner of State Tax under powers conferred by the State GST Act and Rules and deemed to have been issued on a specified earlier date.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline extended for specified districts and Jammu and Kashmir, with distinct electronic submission dates.
Amendment prescribes extended electronic filing deadlines for FORM GSTR-3B for July 2019: a general extended due date through the common portal, and a further extended due date for registered persons whose principal place of business is in specified districts of listed States and for registered persons in Jammu and Kashmir; lists affected States and districts; issued by the Commissioner of State Tax under powers conferred by the State GST Act and Rules and deemed to have been issued on a specified earlier date.
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