GST return filing deadline extended for specified Jammu and Kashmir and Ladakh taxpayers to enable electronic submission via portal. Amendment requires electronic furnishing of FORM GSTR-3B: October 2019 returns for registered persons with principal place of business in the erstwhile State of Jammu and Kashmir, and November 2019-February 2020 returns for registered persons in the Union territory of Jammu and Kashmir or Ladakh, to be filed through the common portal on or before 24th March, 2020; amendment deemed effective from 20th December, 2019.
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Provisions expressly mentioned in the judgment/order text.
GST return filing deadline extended for specified Jammu and Kashmir and Ladakh taxpayers to enable electronic submission via portal.
Amendment requires electronic furnishing of FORM GSTR-3B: October 2019 returns for registered persons with principal place of business in the erstwhile State of Jammu and Kashmir, and November 2019-February 2020 returns for registered persons in the Union territory of Jammu and Kashmir or Ladakh, to be filed through the common portal on or before 24th March, 2020; amendment deemed effective from 20th December, 2019.
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