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 CBIC has issued various notifications in Central Tax dated November 14, 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 notification has been discussed as hereunder: –

Sr. No

Notification No. Period Return Type

Particulars

1.

52/2019

July 2019 to September 2019

GSTR – 1 (For Quarterly filer)

The registered persons whose principal place of business is in the State of Jammu and Kashmir shall furnish the details of outward supply of goods or services or both in Form GSTR-1 for the quarter July to September 2019 till November 30, 2019.”.

Note: This notification shall be deemed to come into force with effect from October 31, 2019

2.

53/2019

July 2019 to September 2019

GSTR – 1 (For Monthly filer)

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 November 30, 2019.”.

Note: This notification shall be deemed to come into force with effect from August 11, 2019.

3.

54/2019

July 2019 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 November 20, 2019.”.

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

4.

55/2019

July 2019 to September 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 September, 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 November 15, 2019.

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