Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 - 54/2019 - Central GST (CGST)
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Extension of return filing deadline: GSTR-3B returns for Jammu and Kashmir registered persons may be filed by a notified later date. Registered persons whose principal place of business is in the State of Jammu and Kashmir are permitted to furnish returns in FORM GSTR-3B for the months of July to September, 2019 electronically through the common portal on or before the 20th November, 2019. This amendment is effected by inserting a proviso into Notification No.29/2019 - Central Tax and is deemed to have come into force from the 20th day of September, 2019.
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 return filing deadline: GSTR-3B returns for Jammu and Kashmir registered persons may be filed by a notified later date.
Registered persons whose principal place of business is in the State of Jammu and Kashmir are permitted to furnish returns in FORM GSTR-3B for the months of July to September, 2019 electronically through the common portal on or before the 20th November, 2019. This amendment is effected by inserting a proviso into Notification No.29/2019 - Central Tax and is deemed to have come into force from the 20th day of September, 2019.
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