GST Due Date Extension - 37th GST Council Meeting

As per the 37th GST Council meeting, Government of India has issued a notification No. 48/2019 on 9th October 2019. Through this notification,

CBIC provides relief to registered persons in Jammu and Kashmir by extending due dates of Form GSTR-1, GSTR-7 and GSTR-3B.

GSTR-1 Due Date Extended

Any

taxpayers registered under GST in the State of Jammu and Kashmir with a turnover of more than Rs.1.5 crores per year have to file GSTR-1 return form through GST common portal along with the details of outward supplies. The Government through this notification announced that the last date for filing GSTR-1 return for the month of August 2019 had been extended to October 11, 2019 Start initiating your GST return filing with IndiaFilings professional assistance!

GSTR-7 Due Date Extended

As per the provisions under section 51 of the CGST Act, every registered person in the Jammu and Kashmir is required to deduct tax at source by filing the GSTR-7 return form through the common portal. The Government through this notification announced that the last date for filing GSTR-7 return for the month of July 2019 and August 2019 had been extended to October 10, 2019.

GSTR-3B Due Date Extended

As per the provisions under the GST law, every person registered under GST in the State of Jammu and Kashmir is required to file GSTR-3B return form monthly through the common portal. The Government through this notification announced that the last date for filing GSTR-3B return for the month of July 2019 and August 2019 had been extended to October 20, 2019. The extended due date for furnishing returns under GST are tabulated below:

Forms	Period (Monthly)	Due Dates
GSTR-1	01/08/19	11th October, 2019
GSTR-7	01/07/19	10th October, 2019
	01/08/19	10th October, 2019
GSTR-3B	01/07/19	20th October, 2019
	01/08/19	20th October, 2019

Note: The exact notification Notification No. 48/2019 – Central Tax from the Ministry of Finance is produced below for quick reference:

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Frequently Asked Questions

Common questions about GST Due Date Extension.

The notification provided relief to registered persons in Jammu and Kashmir by extending the due dates for filing GSTR-1, GSTR-7, and GSTR-3B returns for the months of July and August 2019.

The due dates were extended to provide relief to registered persons in Jammu and Kashmir, considering the special circumstances prevailing in the region.

The due date for filing GSTR-1 for the month of August 2019 was extended to October 11, 2019, for taxpayers registered in Jammu and Kashmir with a turnover of more than Rs. 1.5 crores per year.

The due dates for filing GSTR-7 for the months of July 2019 and August 2019 were extended to October 10, 2019, for registered persons in Jammu and Kashmir required to deduct tax at source.

The due date for filing GSTR-3B for the month of July 2019 was extended to October 20, 2019, for registered persons in Jammu and Kashmir.

The extended due dates mentioned in the notification are applicable only to registered persons in the state of Jammu and Kashmir and not to taxpayers in other parts of India.

No, there is no specific requirement mentioned in the notification for taxpayers to avail of the extended due dates. The extension is applicable to all registered persons in Jammu and Kashmir.

GSTR-1 is for reporting details of outward supplies, GSTR-7 is for reporting tax deducted at source, and GSTR-3B is the monthly summary return for reporting summary details of outward and inward supplies and tax payable.

Taxpayers can refer to the official Notification No. 48/2019 issued by the Ministry of Finance or seek professional assistance from GST filing service providers like IndiaFilings for more information and guidance.

The notification does not provide any information regarding waiver of late fees or penalties for filing GST returns after the extended due dates. Taxpayers should file their returns within the extended due dates to avoid any potential penalties.