The Central Board of Indirect Tax and Customs (CBIC) vide two Notifications on 12th December 2019 has notified the due dates for filing GSTR-1 by the registered person whose principal place of business is in the State of Jammu and Kashmir with an aggregate turnover of more than Rs. 1.5 crores. For these registered person, filling of monthly return in Form GSTR-1 for the month of October 2019 is fixed at 20th December 2019 and filling of quarterly return in Form GSTR-1 for the quarter July 2019-September 2019 is also fixed at 20th December 2019.
GSTR-1 is a monthly or quarterly return that should be filed by every registered dealer which contains details of all outward supplies. Thus, as per these notifications, the due dates for filling quarterly GSTR-1 by registered person whose principal place of business is in the State of Jammu and Kashmir having turnover during the year exceeds Rs 1.5 crore is:
|Months for which FORM GSTR-1 are furnished||Time period for furnishing FORM GSTR-1|
|October 2019 (For monthly filling)||20th December 2019|
|July 2019 to September 2019 (for quarterly Filling)||20th December 2019|