The time limit for furnishing details of outward supplies in FORM GSTR-1 for October 2019 is extended up to 20.12.2019. The extension applies to registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in Jammu and Kashmir. The proviso to Notification No. 46/2019 – Central Tax is substituted to give effect to this extension.Effective Date: 30.11.2019Previous Notification:Notification No. 46/2019 – Central Tax dated 09.10.2019Notification No. 58/2019 – Central Tax dated 26.11.2019
The time limit for furnishing details of outward supplies in FORM GSTR-1 for October 2019 is extended up to 20.12.2019. The extension applies to registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in Jammu and Kashmir. The proviso to Notification No. 46/2019 – Central Tax is substituted to give effect to this extension.Effective Date: 30.11.2019Previous Notification:Notification No. 46/2019 – Central Tax dated 09.10.2019Notification No. 58/2019 – Central Tax dated 26.11.2019
The due date for furnishing FORM GSTR-7 for the months July 2019 to October 2019 is extended up to 20.12.2019. The extension is applicable to registered persons required to deduct tax at source under section 51 whose principal place of business is in Jammu and Kashmir. The third proviso in Notification No. 26/2019 – Central Tax is substituted accordingly.Effective Date: 30.11.2019Previous Notification:Notification No. 26/2019 – Central Tax dated 28.06.2019Notification No. 59/2019 – Central Tax dated 26.11.2019
The due date for furnishing FORM GSTR-7 for the months July 2019 to October 2019 is extended up to 20.12.2019. The extension is applicable to registered persons required to deduct tax at source under section 51 whose principal place of business is in Jammu and Kashmir. The third proviso in Notification No. 26/2019 – Central Tax is substituted accordingly.Effective Date: 30.11.2019Previous Notification:Notification No. 26/2019 – Central Tax dated 28.06.2019Notification No. 59/2019 – Central Tax dated 26.11.2019
Amends Notification No. 29/2019 – Central Tax by substituting the fourth proviso to allow registered persons in Jammu & Kashmir to file GSTR-3B for the period July to September 2019 on or before 20.12.2019 through the common portal. Operates retrospectively from the notified effective date. �66-2019Notification No. 29/2019 – Central Tax dated 28.06.2019Effective Date: 30.11.2019
Amends Notification No. 29/2019 – Central Tax by substituting the fourth proviso to allow registered persons in Jammu & Kashmir to file GSTR-3B for the period July to September 2019 on or before 20.12.2019 through the common portal. Operates retrospectively from the notified effective date. �66-2019Notification No. 29/2019 – Central Tax dated 28.06.2019Effective Date: 30.11.2019
Amends Notification No. 44/2019 – Central Tax to substitute the proviso relating to filing of GSTR-3B. Prescribes that registered persons having principal place of business in Jammu & Kashmir shall furnish GSTR-3B for October 2019 on or before 20.12.2019 through the common portal. Applies retrospectively from the specified effective date. �67-2019-CT-12.12.2019-Due date GSTR 3B.pdf NonePrevious Notification:Notification No. 44/2019 – Central Tax dated 09.10.2019Effective Date: 30.11.2019
Amends Notification No. 44/2019 – Central Tax to substitute the proviso relating to filing of GSTR-3B. Prescribes that registered persons having principal place of business in Jammu & Kashmir shall furnish GSTR-3B for October 2019 on or before 20.12.2019 through the common portal. Applies retrospectively from the specified effective date. �67-2019-CT-12.12.2019-Due date GSTR 3B.pdf NonePrevious Notification:Notification No. 44/2019 – Central Tax dated 09.10.2019Effective Date: 30.11.2019
This notification substitutes the proviso in Notification No. 28/2019–Central Tax. It extends the time limit for furnishing FORM GSTR-1 for July to September 2019 up to 30 November 2019 for registered persons in Jammu & Kashmir having turnover exceeding ₹1.5 crore. It consolidates earlier extensions to provide uniformity.Amendment:This notification amends notification No. 28/2019
This notification substitutes the proviso in Notification No. 28/2019–Central Tax. It extends the time limit for furnishing FORM GSTR-1 for July to September 2019 up to 30 November 2019 for registered persons in Jammu & Kashmir having turnover exceeding ₹1.5 crore. It consolidates earlier extensions to provide uniformity.Amendment:This notification amends notification No. 28/2019
This notification amends Notification No. 26/2019–Central Tax to extend the due date for furnishing FORM GSTR-7 for the months July to October 2019 up to 30 November 2019. The extension is applicable to TDS deductors located in Jammu & Kashmir. It supersedes earlier staggered extensions.Amendment:This notification amends notification No. 26/2019
This notification amends Notification No. 26/2019–Central Tax to extend the due date for furnishing FORM GSTR-7 for the months July to October 2019 up to 30 November 2019. The extension is applicable to TDS deductors located in Jammu & Kashmir. It supersedes earlier staggered extensions.Amendment:This notification amends notification No. 26/2019
This notification amends Notification No. 29/2019–Central Tax to extend the due date for furnishing FORM GSTR-3B for July to September 2019 up to 30 November 2019. It applies to registered persons whose principal place of business is in Jammu & Kashmir. The notification provides final alignment of return filing dates post reorganisation.Amendment:This notification amends notification No. 29/2019
This notification amends Notification No. 29/2019–Central Tax to extend the due date for furnishing FORM GSTR-3B for July to September 2019 up to 30 November 2019. It applies to registered persons whose principal place of business is in Jammu & Kashmir. The notification provides final alignment of return filing dates post reorganisation.Amendment:This notification amends notification No. 29/2019
This notification amends Notification No. 44/2019–CT to extend the due date for furnishing FORM GSTR-3B for October 2019 up to 30 November 2019 for registered persons whose principal place of business is in the State of Jammu & Kashmir. The extension is granted under section 168 read with Rule 61(5) to address transitional difficulties.Amendment:This notification amends notification No. 44/2019
This notification amends Notification No. 44/2019–CT to extend the due date for furnishing FORM GSTR-3B for October 2019 up to 30 November 2019 for registered persons whose principal place of business is in the State of Jammu & Kashmir. The extension is granted under section 168 read with Rule 61(5) to address transitional difficulties.Amendment:This notification amends notification No. 44/2019
This notification notifies a special procedure under section 148 for registered persons transitioning from the erstwhile State of Jammu & Kashmir to the UTs of Jammu & Kashmir and Ladakh. It prescribes tax periods, return filing, transfer of ITC between GSTINs, and relaxation from compulsory registration for inter-UT supplies till 31 December 2019.Amendment:Yes it has been amended through notification 3/2020
This notification notifies a special procedure under section 148 for registered persons transitioning from the erstwhile State of Jammu & Kashmir to the UTs of Jammu & Kashmir and Ladakh. It prescribes tax periods, return filing, transfer of ITC between GSTINs, and relaxation from compulsory registration for inter-UT supplies till 31 December 2019.Amendment:Yes it has been amended through notification 3/2020
Extends the due date for furnishing FORM GSTR-1 for the month of October 2019 till 30 November 2019. Applicable to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. The extension is provided through insertion of a proviso.Effective Date: 11 November 2019Previous Notification: Notification No. 46/2019 – Central Tax dated 9 October 2019
Extends the due date for furnishing FORM GSTR-1 for the month of October 2019 till 30 November 2019. Applicable to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. The extension is provided through insertion of a proviso.Effective Date: 11 November 2019Previous Notification: Notification No. 46/2019 – Central Tax dated 9 October 2019
