GST filing extensions for Jammu and Kashmir taxpayers allow acceptance of specified returns filed after due date within revised timelines. Amendment substitutes a later date in the opening paragraph and inserts clauses providing that registered persons with principal place of business in Jammu and Kashmir who furnished electronically specified returns and outward-supply statements on or before the revised cut-off dates will be treated as having filed despite earlier failure to furnish by the due date. Covered filings include FORM GSTR-1 for August 2019 (subject to an aggregate turnover threshold), FORM GSTR-7 for July and August 2019 (tax-deduction-at-source returns), and FORM GSTR-3B for July and 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.
GST filing extensions for Jammu and Kashmir taxpayers allow acceptance of specified returns filed after due date within revised timelines.
Amendment substitutes a later date in the opening paragraph and inserts clauses providing that registered persons with principal place of business in Jammu and Kashmir who furnished electronically specified returns and outward-supply statements on or before the revised cut-off dates will be treated as having filed despite earlier failure to furnish by the due date. Covered filings include FORM GSTR-1 for August 2019 (subject to an aggregate turnover threshold), FORM GSTR-7 for July and August 2019 (tax-deduction-at-source returns), and FORM GSTR-3B for July and August 2019.
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