CBIC extends the due date of FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019

Dec 13, 2019 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on December 12, 2019, has extended the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019 from November 30, 2019 to December 20, 2019.

To extend the due date, CBIC substitutes the proviso to the first paragraph of the Notification No. 46/2019 – Central Tax, dated October 09, 2019, namely:

Provided that for registered persons whose principal place of business is in the State of Jammu and Kashmir, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 till December 20, 2019.

This notification shall be deemed to come into force with effect from November 30, 2019.

[Notification No. 64/2019 – Central Tax]


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