Notification No. 53/2019
Date: November 14, 2019
Subject: Extension of monthly GSTR-1 filing dates for July–September 2019 for Jammu & Kashmir.
Description:
This notification amends Notification No. 28/2019–Central Tax to extend the time limit for furnishing FORM GSTR-1 for each of the months July to September 2019 up to 15 November 2019. The benefit is available to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. It is issued under section 37 read with section 168 of the CGST Act.
Amendment:
This notification amends notification No. 28/2019
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80/2020
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