Summary:

This notification extends the time limit for furnishing FORM GSTR-1 for July to September 2019 by registered persons having aggregate turnover exceeding ₹1.5 crore. The return is to be filed by the 11th day of the succeeding month. It complements the quarterly scheme for small taxpayers.
Issued under: Section 37 read with Section 168.

Amendment:

Yes it has been amended through notification 23/2020, 63/2019, 57/2019, 53/2019,