The Central Board of Indirect Taxes and Customs ( CBIC ) has issued notifications dated November 14, 2019, regarding the due dates for filing GSTR-1, GSTR-3B and GSTR-7 under GST for the registered persons whose principal place of business is in the State of Jammu and Kashmir.
The due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having an aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019 is 30th November, 2019.
The Notification also said that, the 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”.
The CBIC also said that, the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017, 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 15th November, 2019.
The GST Return in FORM GSTR-3B of the said rules for the months of July to September, 2019 for 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 the 20th November, 2019”.
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