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
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
The time limit for furnishing FORM GSTR-7 for the months July 2019 to October 2019 is extended up to 30.11.2019. The extension is applicable to registered persons required to deduct tax under section 51 whose principal place of business is in Jammu and Kashmir. The notification substitutes the third proviso in Notification No. 26/2019 – Central Tax.Effective Date: 10.11.2019Previous Notification:Notification No. 26/2019 – Central Tax dated 28.06.2019
The time limit for furnishing FORM GSTR-7 for the months July 2019 to October 2019 is extended up to 30.11.2019. The extension is applicable to registered persons required to deduct tax under section 51 whose principal place of business is in Jammu and Kashmir. The notification substitutes the third proviso in Notification No. 26/2019 – Central Tax.Effective Date: 10.11.2019Previous Notification:Notification No. 26/2019 – Central Tax dated 28.06.2019
The due date for furnishing FORM GSTR-3B for the months July to September 2019 is extended up to 30.11.2019. The benefit is available to registered persons whose principal place of business is in Jammu and Kashmir. The notification substitutes the fourth proviso in Notification No. 29/2019 – Central Tax.Effective Date: 20.11.2019Previous Notification:Notification No. 29/2019 – Central Tax dated 28.06.2019
The due date for furnishing FORM GSTR-3B for the months July to September 2019 is extended up to 30.11.2019. The benefit is available to registered persons whose principal place of business is in Jammu and Kashmir. The notification substitutes the fourth proviso in Notification No. 29/2019 – Central Tax.Effective Date: 20.11.2019Previous Notification:Notification No. 29/2019 – Central Tax dated 28.06.2019
The time limit for furnishing FORM GSTR-3B for the month of October 2019 is extended up to 30.11.2019. The extension applies to registered persons whose principal place of business is in Jammu and Kashmir. A proviso is inserted in Notification No. 44/2019 – Central Tax to give effect to this extension.Effective Date: 20.11.2019Previous Notification:Notification No. 44/2019 – Central Tax dated 09.10.2019
The time limit for furnishing FORM GSTR-3B for the month of October 2019 is extended up to 30.11.2019. The extension applies to registered persons whose principal place of business is in Jammu and Kashmir. A proviso is inserted in Notification No. 44/2019 – Central Tax to give effect to this extension.Effective Date: 20.11.2019Previous Notification:Notification No. 44/2019 – Central Tax dated 09.10.2019
A special procedure is notified for registered persons whose place of business shifted from the erstwhile State of Jammu and Kashmir to the Union Territories of Jammu and Kashmir or Ladakh. Separate tax periods are prescribed for October and November 2019. Provisions are laid down for payment of applicable tax, transfer of input tax credit between GSTINs, and treatment of electronic credit ledger balances.Effective Date: 31.10.2019
A special procedure is notified for registered persons whose place of business shifted from the erstwhile State of Jammu and Kashmir to the Union Territories of Jammu and Kashmir or Ladakh. Separate tax periods are prescribed for October and November 2019. Provisions are laid down for payment of applicable tax, transfer of input tax credit between GSTINs, and treatment of electronic credit ledger balances.Effective Date: 31.10.2019
Extends the due date for filing FORM GSTR-3B for the months July to September 2019. Applies to registered persons whose principal place of business is in Jammu & Kashmir. The revised deadline is 20 November 2019.Effective Date: 20 September 2019Previous Notification: Notification No. 29/2019 – Central Tax dated 28 June 2019
Extends the due date for filing FORM GSTR-3B for the months July to September 2019. Applies to registered persons whose principal place of business is in Jammu & Kashmir. The revised deadline is 20 November 2019.Effective Date: 20 September 2019Previous Notification: Notification No. 29/2019 – Central Tax dated 28 June 2019
Substitutes references to “State of Jammu and Kashmir” with “Union Territory of Jammu and Kashmir and Union Territory of Ladakh.” The amendment aligns jurisdictional entries with the reorganisation of the former state. Change is made in Table II of the principal notification.Effective Date: 31 October 2019Previous Notification: Notification No. 02/2017 – Central Tax dated 19 June 2017
Substitutes references to “State of Jammu and Kashmir” with “Union Territory of Jammu and Kashmir and Union Territory of Ladakh.” The amendment aligns jurisdictional entries with the reorganisation of the former state. Change is made in Table II of the principal notification.Effective Date: 31 October 2019Previous Notification: Notification No. 02/2017 – Central Tax dated 19 June 2017
Extends the due date for furnishing FORM GST CMP-08 for the quarter July to September 2019. The revised due date is notified specifically for payment of self-assessed tax by composition dealers. The amendment is made by inserting an additional proviso in the principal notification.Effective Date: 18 October 2019Previous Notification: Notification No. 21/2019 – Central Tax dated 23 April 2019
Extends the due date for furnishing FORM GST CMP-08 for the quarter July to September 2019. The revised due date is notified specifically for payment of self-assessed tax by composition dealers. The amendment is made by inserting an additional proviso in the principal notification.Effective Date: 18 October 2019Previous Notification: Notification No. 21/2019 – Central Tax dated 23 April 2019
Summary:Specifies that FORM GSTR-3B for each month from October 2019 to March 2020 shall be furnished by the 20th day of the succeeding month. Requires payment of tax liability within the same timeline.Effective Date: 09.10.2019
Summary:Specifies that FORM GSTR-3B for each month from October 2019 to March 2020 shall be furnished by the 20th day of the succeeding month. Requires payment of tax liability within the same timeline.Effective Date: 09.10.2019
