Filing obligation for Jammu and Kashmir principals: furnish outward supply details in GSTR-1 under CGST Rules by extended deadline. Registered persons whose principal place of business is in Jammu and Kashmir must 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, and may do so until 30th November, 2019; the amendment is deemed effective from 31st October, 2019.
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Provisions expressly mentioned in the judgment/order text.
Filing obligation for Jammu and Kashmir principals: furnish outward supply details in GSTR-1 under CGST Rules by extended deadline.
Registered persons whose principal place of business is in Jammu and Kashmir must 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, and may do so until 30th November, 2019; the amendment is deemed effective from 31st October, 2019.
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