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        GST

        Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020. - 22/2020 - Central GST (CGST)

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        Extension of GSTR-1 filing deadline for specified registered persons, permitting postponed submission until the notified date. The time limit for furnishing details of outward supplies in FORM GSTR-1 has been extended: for registered persons with principal place of business in the erstwhile State of Jammu and Kashmir, the October 2019 return is extended to 24th March 2020; and for registered persons in the Union territories of Jammu and Kashmir and Ladakh, the November 2019 to February 2020 returns are extended to 24th March 2020. The amendment is effective from 20th December 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-1 filing deadline for specified registered persons, permitting postponed submission until the notified date.

                            The time limit for furnishing details of outward supplies in FORM GSTR-1 has been extended: for registered persons with principal place of business in the erstwhile State of Jammu and Kashmir, the October 2019 return is extended to 24th March 2020; and for registered persons in the Union territories of Jammu and Kashmir and Ladakh, the November 2019 to February 2020 returns are extended to 24th March 2020. The amendment is effective from 20th December 2019.


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