CBIC extends the due date for furnishing FORM GSTR-1 till October 11, 2019 for the State of Jammu and Kashmir

Oct 10, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on October 09, 2019, amends the Notification No. 41/ /2019 – Central Tax dated August 31, 2019 to extends the due date for furnishing FORM GSTR-1 till October 11, 2019 for the State of Jammu and Kashmir.

Further, in addition to above after the clause (iv), the following clauses shall be inserted, namely:

Ø  Clause (v): the registered persons whose principal place of business is in the State of Jammu and Kashmir, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1, for the month of August, 2019, on or before October 11, 2019, for failure to furnish the FORM GSTR-1 by the due date;

Ø  Clause (vi): the registered persons whose principal place of business is in the State of Jammu and Kashmir, required to deduct tax at source, who have furnished electronically through the common portal, return in FORM GSTR-7, for the month of July, 2019, on or before October 10, 2019, for failure to furnish the said FORM GSTR-7 by the due date;

Ø  Clause (vii): the registered persons whose principal place of business is in the State of Jammu and Kashmir, required to deduct tax at source, who have furnished electronically through the common portal, return in FORM GSTR-7, for the month of August, 2019, on or before October 10, 2019, for failure to furnish the said FORM GSTR-7 by the due date;

Ø  Clause (viii): the registered persons whose principal place of business is in the State of Jammu and Kashmir, who have furnished, electronically through the common portal, return in FORM GSTR-3B of the said rules, for the month of July, 2019, on or before October 20, 2019, for failure to furnish the said FORM GSTR-3B by the due date;

Ø  Clause (xi): the registered persons whose principal place of business is in the State of Jammu and Kashmir, who have furnished, electronically through the common portal, return in FORM GSTR-3B of the said rules, for the month of August, 2019, on or before October 20, 2019, for failure to furnish the said FORM GSTR-3B by the due date.

[Notification No. 48/2019 – Central Tax]


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