Notification No. 21/2020
Date: March 23, 2020
Subject: Extension of due date for filing FORM GSTR-1 for quarter October–December 2019
Description:
Extends the time limit for furnishing FORM GSTR-1 for the quarter October–December 2019. Applies to registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union Territories of Jammu and Kashmir and Ladakh. Allows filing up to the prescribed extended date.
Effective Date: 31.01.2020
Previous Notification: Notification No. 45/2019 – Central Tax dated 09.10.2019