Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019 - 58/2019 - Central GST (CGST)
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Extension of GSTR-1 filing deadline for Jammu and Kashmir registered persons permits late submission of outward-supplies form. Amends Notification No.46/2019 by inserting a proviso permitting registered persons with principal place of business in Jammu and Kashmir who satisfy the aggregate turnover criterion to furnish FORM GSTR-1 for October 2019 by a revised due date; issued by the Commissioner under the proviso to section 37(1) read with section 168, on Council recommendation, and deemed effective from 11th November 2019.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 filing deadline for Jammu and Kashmir registered persons permits late submission of outward-supplies form.
Amends Notification No.46/2019 by inserting a proviso permitting registered persons with principal place of business in Jammu and Kashmir who satisfy the aggregate turnover criterion to furnish FORM GSTR-1 for October 2019 by a revised due date; issued by the Commissioner under the proviso to section 37(1) read with section 168, on Council recommendation, and deemed effective from 11th November 2019.
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