CBIC notified the due dates for filing GSTR-1, GSTR-3B and GSTR-7 for the states of Jammu & Kashmir

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The Central Board of Indirect Taxes & Customs (“CBIC”) has issued various notifications in Central Tax dated December 12th, 2019, which notifies the due dates for filing various forms under GST for the registered persons whose principal place of business is in the State of Jammu and Kashmir. The gist of the notifications has been discussed as hereunder: –

Sr. No. Notification No. Period Return Type

Particulars

1.

63/2019

July to September 2019

GSTR-1

The registered persons having an aggregate turnover of more than Rs.1.5 crore in the preceding financial year or current financial year, for each of the months from July 2019 to September 2019 till December 20th, 2019.

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

2.

64/2019

October 2019

GSTR-1

The registered persons having an aggregate turnover of more than Rs.1.5 crore in the preceding financial year or current financial year for the month of October 2019 till December 20th, 2019

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

3.

65/2019

July to October 2019

GSTR-7

The registered person, required to deduct tax at source under section 51 of the CGST Act, for the months of July, 2019 to October, 2019, whose principal place of business is in the State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before the December 20th, 2019.

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

4.

66/2019

July to September 2019

GSTR-3B

The registered persons whose principal place of business is in the State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before December 20th, 2019.

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

5.

67/2019

October 2019

GSTR-3B

The registered persons whose principal place of business is in the State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before December 20th, 2019.

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

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