Extends the due date for furnishing FORM GSTR-1 for October 2019 for taxpayers in the erstwhile State of Jammu and Kashmir with turnover exceeding ₹1.5 crore. Prescribes extended due dates for FORM GSTR-1 for November 2019 to February 2020 for taxpayers in the Union Territories of Jammu and Kashmir and Ladakh. Applies to monthly return filers.
Effective Date: 20.12.2019

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