Extension of GSTR-1 filing deadline for registered persons in Jammu and Kashmir to a mid-November cutoff. The amendment inserts a proviso permitting registered persons whose principal place of business is in Jammu and Kashmir and who satisfy the aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1 for each of the months July 2019 to September 2019 by 15th November 2019; the notification is deemed to have come into force on 11th August 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 registered persons in Jammu and Kashmir to a mid-November cutoff.
The amendment inserts a proviso permitting registered persons whose principal place of business is in Jammu and Kashmir and who satisfy the aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1 for each of the months July 2019 to September 2019 by 15th November 2019; the notification is deemed to have come into force on 11th August 2019.
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