EXTENSION IN ELECTRONIC FILING OF GSTR-3B RETURN FOR THE MONTH OF JULY 2019 ON GST COMMON PORTAL. - 60 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR State Taxes Department EXCISE AND TAXATION COMPLEX, SOLINA RAMBAGH SRINAGAR Notification No: 60 Dated: 22.08.2019 In exercise of the powers conferred by section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) read with sub-rule (5) of rule 61 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), I, Commissioner, on the recommendation of the Council, hereby make the following amendment in notification No.59/2019 dated the 28th June, 2019, namely:- In the said notification, in the first paragraph, the following provisos shall be inserted, namely: - Provided that the return in FORM GSTR-3B of the said rules for the month of July, 2019 for registered persons whose principal place of business is in the State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before the 20th September, 2019. 2. This notification shall deem to have come into force with effect from the 20th day of August, 2019. (P.K. Bhat) KAS Commissioner State Taxes, Jammu and Kashmir Dated: 22-08-2019 No: PS/CST/Cir/2019/181-96