Extension of GSTR-1 filing deadline for registered persons in Jammu and Kashmir and Ladakh with specified turnover. Amends Notification No. 32/2019 to extend the time limit for furnishing details of outward supplies in FORM GSTR-1: substitutes a proviso allowing registered persons with principal place of business in the erstwhile State of Jammu and Kashmir and above the aggregate turnover threshold to file October 2019 GSTR-1 up to 24th March 2020; inserts a proviso permitting registered persons in the Union territories of Jammu and Kashmir and Ladakh meeting the turnover criterion to file November 2019 through February returns up to 24th March 2020; deemed effective from 20th December 2019.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 filing deadline for registered persons in Jammu and Kashmir and Ladakh with specified turnover.
Amends Notification No. 32/2019 to extend the time limit for furnishing details of outward supplies in FORM GSTR-1: substitutes a proviso allowing registered persons with principal place of business in the erstwhile State of Jammu and Kashmir and above the aggregate turnover threshold to file October 2019 GSTR-1 up to 24th March 2020; inserts a proviso permitting registered persons in the Union territories of Jammu and Kashmir and Ladakh meeting the turnover criterion to file November 2019 through February returns up to 24th March 2020; deemed effective from 20th December 2019.
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