The Government of Jammu and Kashmir on May 09, 2024, amended an older notification No. 85/2020 – Tax, dated November 16, 2020, related to the time limit for furnishing the details of outward supplies in FORM GSTR1.
The following has been stated: -
•In the notification, after the fourth proviso, the following proviso shall be inserted, namely:- “Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, other than the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period March, 2024, shall be extended till the twelfth day of April, 2024.”
•This notification shall be deemed to have come into force with effect from April 11, 2024.
[Notification No. 89]
