Extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 for registered persons whose principal place of business is in Jammu & Kashmir. The return may be filed up to 30 November 2019. The extension is introduced through an additional proviso.

Effective Date: 31 October 2019

Previous Notification: Notification No. 27/2019 – Central Tax dated 28 June 2019