Notification No. 52/2019
Date: December 14, 2019
Subject: Extension of due date for quarterly GSTR-1 for taxpayers in Jammu & Kashmir.
Description:
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