GST Due Date Extension
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
To file GSTR-7 return for the month of August 2019 click here
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.
To file GSTR-7 return for the month of July 2019 and August 2019 click here
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.
To file GSTR-3B return for the month of July 2019 and August 2019 click here
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:
notfctn-48-central-tax-english-2019