GST return filing deadlines extended for registered persons in Jammu and Kashmir and Ladakh under amended notification. Substitutes the sixth proviso to require that FORM GSTR-3B returns for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir be furnished electronically through the common portal by the prescribed March deadline; and that for registered persons in the Union territory of Ladakh certain earlier returns be furnished by the same March deadline while later returns be furnished through the common portal by the prescribed May deadline. The amendment is made under section 168 of the Sikkim GST Act and is deemed effective from the specified March commencement date.
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 return filing deadlines extended for registered persons in Jammu and Kashmir and Ladakh under amended notification.
Substitutes the sixth proviso to require that FORM GSTR-3B returns for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir be furnished electronically through the common portal by the prescribed March deadline; and that for registered persons in the Union territory of Ladakh certain earlier returns be furnished by the same March deadline while later returns be furnished through the common portal by the prescribed May deadline. The amendment is made under section 168 of the Sikkim GST Act and is deemed effective from the specified March commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
