Due Dates for GSTR-1, GSTR-3B & GSTR-7 extended for taxpayers who’s principal place of business is in erstwhile State of J&K but now is in UT of J&K or the UT of Ladakh

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The Central Board of Indirect Taxes & Customs (“CBIC”) has issued various notifications in Central Tax dated March 23, 2020, which notifies the due dates for filing various returns under GST for the registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir but now is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh. The gist of the notifications has been discussed as hereunder:

Sr. No.

Notification No. Period Return Type

Particulars

1.

 20/2020

July 2019 to February 2020

GSTR-7

·     The registered person, required to deduct tax at source under Section 51 of the Central Goods and Services Tax Act, 2017, for the month July 2019 to October 2019, whose principal place of business is in the erstwhile State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before March 24, 2020.

 

·     The registered person, required to deduct tax at source under Section 51 of the Central Goods and Services Tax Act, 2017, for the month November 2019 to February 2020, whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh shall be furnished electronically through the common portal, on or before March 24, 2020.

 

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

2.

21/2020

October 2019 to December 2019

GSTR-1

The registered person whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh, having an aggregate turnover of up to Rs.1.5 crore in the preceding financial year or current financial year, for  the Quarters from October 2019 to December 2019 till March 24, 2020.

Note: This notification shall be deemed to come into force with effect from January 31, 2020.

3.

22/2020

October 2019 to February 2020

GSTR-1

·     The registered person whose principal place of business is in the erstwhile State of Jammu and Kashmir and 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 March 24, 2020.

·     The registered person whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh and having an aggregate turnover of more than Rs.1.5 crore in the preceding financial year or current financial year, for the month of November 2019 to February 2020 till March 24, 2020.

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

4.

23/2020

July 2019 to September 2019

GSTR – 1

The registered person whose principal place of business is in the erstwhile State of Jammu and Kashmir and having an aggregate turnover of more than Rs.1.5 crore in the preceding financial year or current financial year, for the month of July 2019 to September 2019 till March 24, 2020.

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

5.

24/2020

July 2019 to September 2019

GSTR – 1

The registered person whose principal place of business is in the erstwhile State of Jammu and Kashmir, having an aggregate turnover of up to Rs.1.5 crore in the preceding financial year or current financial year, for the Quarter from July  2019 to September 2019 till March 24, 2020.

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

6.

25/2020

October 2019 to February 2020

GSTR-3B

·     The registered person whose principal place of business is in the erstwhile State of Jammu and Kashmir and having an aggregate turnover of up to Rs. 1.5 crore in the preceding financial year or current financial year, for the month of October 2019 till March 24, 2020.

·     The registered person whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh and having an aggregate turnover of up to Rs.1.5 crore in the preceding financial year or current financial year, for the month of November 2019 to February 2020 till March 24, 2020.

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

7.

26/2020

July 2019 to September 2019

GSTR-3B

The registered person whose principal place of business is in the erstwhile State of Jammu and Kashmir, having an aggregate turnover of more than Rs.1.5 crore in the preceding financial year or current financial year, for the month of July  2019 to September 2019 till March 24, 2020.

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

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