This notification amends Notification No. 44/2019–CT to extend the due date for furnishing FORM GSTR-3B for October 2019 up to 30 November 2019 for registered persons whose principal place of business is in the State of Jammu & Kashmir. The extension is granted under section 168 read with Rule 61(5) to address transitional difficulties.

Amendment:

This notification amends notification No. 44/2019