CBIC has issued notification No 57/2019 to 62/2019 issued on 26/11/2019 by which it has notified Due Dates of Filing Form GSTR-1 (For the Months of July 2019 to October 2019 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees), Form GSTR-7 (For the Months of July 2019 to October 2019) and Form GSTR-3B (For the Month of October 2019) for registered persons in Jammu and Kashmir. It also notified transition plan with respect to J&K reorganization w.e.f. 31.10.2019. Summary of Such notifications is as follows:-

1. Notification No. 57/2019-Central Tax Dated 26th November, 2019

Time period for filing GSTR-1 for registered persons whose principal place of Business is in the state of Jammu and Kashmir, having aggregate turnover more than 1.5 crore rupees in the preceding financial year or the current financial year.

For the period July to Sep 2019 – 30th Nov 2019.

This notification shall come into force on 15th day of November 2019.

2. Notification No. 58/2019-Central Tax Dated 26th November, 2019

Time period for filing GSTR-1 for registered persons whose principal place of Business is in the state of Jammu and Kashmir, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year.

For the period October’19 – 30th Nov 2019.

This notification shall come into force on 11th day of November 2019.

3. Notification No. 59/2019-Central Tax Dated 26th November, 2019

Time period for filing GSTR-7 for registered persons whose principal place of Business is in the state of Jammu and Kashmir shall be furnished Electronically.

For the period July’19 to October’19 – 30th Nov 2019.

This notification shall come into force on 10th day of November 2019.

4. Notification No. 60/2019-Central Tax Dated 26th November, 2019.

Time period for filing GSTR-3B for registered persons whose principal place of Business is in the state of Jammu and Kashmir.

For the period July to Sep 2019 – 30th Nov 2019.

This notification shall come into force on 20th day of November 2019. 

5. Notification No. 61/2019-Central Tax Dated 26th November, 2019.

Time period for filing GSTR-3B for registered persons whose principal place of Business is in the state of Jammu and Kashmir.

For the period October 2019 – 30th Nov 2019.

This notification shall come into force on 20th day of November 2019.

6. Notification No. 62/2019-Central Tax Dated 26th November, 2019.

Transition plan with respect to J&K Reorganization w.e.f 31-10-2019. 

In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Government, on the recommendations of the Council, hereby notifies those persons whose principal place of business or place of business lies in the erstwhile State of Jammu and Kashmir till the 30th day of October, 2019; and lies in the Union territory of Jammu and Kashmir or in the Union territory of Ladakh from the 31st day of October, 2019 onwards, as the class of persons who shall follow the following special procedure till the 31st day of December, 2019 (hereinafter referred to as the transition date), as mentioned below:

In simple words upto 30th October 2019, J&K is in State and from 31st Oct 2019 it is Union territory of J&K and Union Territory of Ladakah.

The said Class of persons shall:

1. The tax periods for the month of October’19 and November’19 has been ascertained for J&K.

For October’2019: 1st October to 30th October.

For November’2019: 31st October to 30th November.

ii. Irrespective of the particulars of tax charged in the invoices, or in other like documents, raised from 31st October, 2019 till the transition date, pay the appropriate applicable tax in the return under section 39 of the said Act.

iii. Have an option to transfer the input tax credit (ITC) from the registered Goods and Services Tax Identification Number (GSTIN), till the 30th day of October, 2019 in the State of Jammu and Kashmir, to the new GSTIN in the Union territory of Jammu and Kashmir or in the Union territory of Ladakh from the 31st day of October by following the procedure as below:

a. The said class of persons has to intimate the Jurisdictional tax officer for the Transfer of ITC, within one month from the date of new Registration.

b. The ITC shall be transferred on the basis of ratio of Turnover of the place of business in U.T of J&K and Ladakh.

c. The transfer of ITC shall be carried out through the return under section 39 of the said Act for any tax period before the transition date and the transferor GSTIN would be debiting the said ITC from its electronic credit ledger in Table 4 (B) (2) of FORM GSTR-3B and the transferee GSTIN would be crediting the equal amount of ITC in its electronic credit ledger in Table 4 (A) (5) of FORM GSTR-3B.

iv. The balance of State taxes in electronic credit ledger of the said class of persons, whose principal place of business lies in the Union territory of Ladakh from the 31st day of October, 2019, shall be transferred as balance of Union territory tax in the electronic credit ledger.

The provisions of clause (i) of section 24 of the said Act shall not apply on the said class of persons making inter-State supplies between the Union territories of Jammu and Kashmir and Ladakh from the 31st day of October, 2019 till the transition date.

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