GSTR-1 filing extension permits outward supply details for taxpayers from erstwhile Jammu and Kashmir until notified date. The amendment substitutes the first proviso to require registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir to furnish details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017 for the quarter July-September, 2019 until the notification's specified cutoff date; the amendment is deemed to come into force from the 30th day of 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.
GSTR-1 filing extension permits outward supply details for taxpayers from erstwhile Jammu and Kashmir until notified date.
The amendment substitutes the first proviso to require registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir to furnish details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017 for the quarter July-September, 2019 until the notification's specified cutoff date; the amendment is deemed to come into force from the 30th day of November, 2019.
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