Extended filing deadlines for specified GST returns allow Jammu and Kashmir principal businesses to regularise late filings under prescribed conditions. The State amends a prior notification to change an opening paragraph date and to add clauses granting conditional relief to registered persons with principal places of business in Jammu and Kashmir who have electronically furnished specified GST returns through the common portal by newly prescribed cut off dates. The relief covers: FORM GSTR-1 for August (subject to an aggregate turnover threshold), FORM GSTR-7 for July and August where tax was deductible at source, and FORM GSTR-3B for July and August; each relief applies only for failure to furnish the named form by its due date.
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Provisions expressly mentioned in the judgment/order text.
Extended filing deadlines for specified GST returns allow Jammu and Kashmir principal businesses to regularise late filings under prescribed conditions.
The State amends a prior notification to change an opening paragraph date and to add clauses granting conditional relief to registered persons with principal places of business in Jammu and Kashmir who have electronically furnished specified GST returns through the common portal by newly prescribed cut off dates. The relief covers: FORM GSTR-1 for August (subject to an aggregate turnover threshold), FORM GSTR-7 for July and August where tax was deductible at source, and FORM GSTR-3B for July and August; each relief applies only for failure to furnish the named form by its due date.
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