This notification amends Notification No. 27/2019–Central Tax issued under section 148. It extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 up to 30 November 2019 for registered persons whose principal place of business is in Jammu & Kashmir. The relief was granted to ease compliance difficulties arising from reorganisation of the State.

Amendment:

This notification amends notification No. 27/2019