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

Mar 27, 2020 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on March 23, 2020, extends the due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, 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 March 24, 2020.

For extension, CBIC amends the Notification No. 28/2019 – Central Tax, dated June 28, 2019, where first proviso of the first paragraph has been substituted:

Provided that for registered persons whose principal place of business is in the erstwhile 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 March 24, 2020.

This notification shall be deemed to come into force with effect from December 20, 2019.

[Notification No. 23/2020 – Central Tax]


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