The time limit for furnishing details of outward supplies in FORM GSTR-1 for October 2019 is extended up to 20.12.2019. The extension applies to registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in Jammu and Kashmir. The proviso to Notification No. 46/2019 – Central Tax is substituted to give effect to this extension.

Effective Date: 30.11.2019

Previous Notification:
Notification No. 46/2019 – Central Tax dated 09.10.2019
Notification No. 58/2019 – Central Tax dated 26.11.2019