Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 52/2019- CT, Notification No. 53/2019- CT, Notification No. 54/2019- CT, Notification No. 55/2019- CT dated 14th November, 2019 to extend the due date for filing various GST returns for registered persons whose principal place of business is in the State of Jammu & Kashmir as per the details mentioned in the table below:
| SL No. | Notification No. | GST Return | Period | Extended due date |
| 1 | Notification No. 52/2019-Central Tax | Form GSTR-1 (taxpayers having aggregate turnover of up to Rs. 1.5 crore) | For quarter July, 19 to September,19 | 30th day of November, 2019 |
| 2 | Notification No. 53/2019-Central Tax | Form GSTR-1 (taxpayers having aggregate turnover of more than Rs. 1.5 crore) | For each months between July, 19 to September, 19 | 15th day of November, 2019 |
| 3 | Notification No. 54/2019-Central Tax | Form GSTR-3B | For each months between July, 19 to September, 19 | 20th day of November, 2019 |
| 4 | Notification No. 55/2019-Central Tax | Form GSTR-7 | For each months between July, 19 to September, 19 | 15th day of November, 2019 |
For further details please refer the attached document.
Source: Central Board of Indirect Taxes & Customs
