Central Board of Indirect Taxes and Customs(CBIC) vide a notification dated 12th December 2019 stated that the return in FORM GSTR-3B for the month of October and for the quarter of July 2019 to September 2019 must be furnished electronically through the common portal, on or before the 20th December 2019 by the registered person whose principal place of business is in the State of Jammu and Kashmir. GSTR-3B is a simple summary return that all normal taxpayers must file monthly online through GST Portal. It includes the details of sales and purchase made by the registered taxpayer, Input Tax Credit, liable tax and tax paid.
Every registered person whose principal place of business is in the State of Jammu and Kashmir furnishing the return in FORM GSTR-3B, shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Goods and Services Tax Act by debiting the electronic cash ledger or electronic credit ledger, not later than the last date notified by CBIC for furnishing FORM GSTR-3B. The due dates notified by these two notifications are-
|Months for which FORM GSTR-3B are furnished||Time period for furnishing FORM GSTR-3B|
|October 2019 (For monthly filling)||20th December 2019|
|July 2019 to September 2019 (for quarterly Filling)||20th December 2019|