Issued under section 148 of the CGST Act, this notification amends Notification No. 62/2019 – Central Tax to extend the due date for furnishing FORM GSTR-1 for the period July 2017 to November 2019. The revised due date is 31 December 2019, with the changes taking effect from 01 January 2020. The notification provides additional time for regularisation of pending returns.