Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019 - 52/2019 - Central GST (CGST)

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Extension of GSTR-1 filing deadline for registered persons in Jammu and Kashmir allows later submission of outward supply details. A proviso is inserted in Notification No. 27/2019 allowing registered persons whose principal place of business is in Jammu and Kashmir and who meet the aggregate turnover threshold to furnish details of outward supplies for the July-September 2019 quarter in FORM GSTR-1 until 30th November, 2019; the amendment is issued under section 148 and is deemed effective from 31st October, 2019.

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Provisions expressly mentioned in the judgment/order text.

Extension of GSTR-1 filing deadline for registered persons in Jammu and Kashmir allows later submission of outward supply details.

A proviso is inserted in Notification No. 27/2019 allowing registered persons whose principal place of business is in Jammu and Kashmir and who meet the aggregate turnover threshold to furnish details of outward supplies for the July-September 2019 quarter in FORM GSTR-1 until 30th November, 2019; the amendment is issued under section 148 and is deemed effective from 31st October, 2019.

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Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019 - 52/2019 - Central GST (CGST)

Extension of GSTR-1 filing deadline for registered persons in Jammu and Kashmir allows later submission of outward supply details.

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Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019 - 52/2019 - Central GST (CGST)

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Extension of GSTR-1 filing deadline for registered persons in Jammu and Kashmir allows later submission of outward supply details.

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