Seeks to extend the time limit for furnishing of the annual return specified under section 44 of the Jammu and Kashmir Goods and Services Tax Act, 2017 for the financial year 2019-20 - 86 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR, STATE TAXES DEPARTMENT, EXCISE AND TAXATION COMPLEX, RAIL HEAD, PANAMA CHOWK, JAMMU. Notification No. 86 In exercise of the powers conferred by sub-section (1) of section 44 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V 2017) (hereafter in this notification referred to as the said Act), read with rule 80 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 recommendations of the Council, hereby extend the time limit for furnishing of the annual return specified under section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, for the financial year 2019-20 till 28-02-2021. This notification shall deemed to have been issued w. e. f. 30th December, 2020. (Sd.) P. K. BHAT, KAS, Commissioner State Taxes, Jammu and Kashmir.