This notification amends Notification No. 29/2019–Central Tax to extend the due date for furnishing FORM GSTR-3B for the months July to September 2019 up to 20 November 2019. The extension applies to registered persons whose principal place of business is in Jammu & Kashmir. It was issued to mitigate compliance challenges during the transition period.

Amendment:

This notification amends notification No. 29/2019