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 - 60/2019 - Central GST (CGST)
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Extension of GSTR-3B return deadline for Jammu and Kashmir taxpayers allows filing via common portal by end of November. Registered persons with principal place of business in Jammu and Kashmir are permitted to furnish their FORM GSTR-3B returns for July-September, 2019 electronically through the common portal on or before the 30th November, 2019, by substitution of the fourth proviso in the principal notification; the amendment is made under the powers conferred by the Central GST Act and Rules and is deemed to come into force from the 20th November, 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 GSTR-3B return deadline for Jammu and Kashmir taxpayers allows filing via common portal by end of November.
Registered persons with principal place of business in Jammu and Kashmir are permitted to furnish their FORM GSTR-3B returns for July-September, 2019 electronically through the common portal on or before the 30th November, 2019, by substitution of the fourth proviso in the principal notification; the amendment is made under the powers conferred by the Central GST Act and Rules and is deemed to come into force from the 20th November, 2019.
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