“Amendment was made in the Notification No. 28/2019 –Central Tax, dated the 28th June, 2019. In the said notification, in the first paragraph, the following proviso shall be inserted, 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 each of the months from July, 2019 to September, 2019 till 15th November, 2019.”. Effective date of Notification shall be 11th day of August, 2019.”
Notification no : Notification No. 53/2019 – Central Tax
Subject: Seeks to extend 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 months of July, 2019 to September, 2019 – 53/2019 – Central GST (CGST)
Date of Issue: 14th November, 2019
English File: Click hare.
Hindi File: Click hare.
