Notification No. 21/2020
Date: March 23, 2020
Subject: Extension of due date for quarterly FORM GSTR-1 for October–December 2019
Description:
Issued under section 148 of the CGST Act, this notification amends Notification No. 45/2019 – Central Tax to extend the due date for furnishing FORM GSTR-1 for the quarter October–December 2019 till 24 March 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu & Kashmir or UT of Ladakh. The notification provides special procedural relaxation.
Amendment:
This notification amends notification No. 45/2019
Other Notifications
28/2017
Late fee payable under section 47 is fully waived for registered persons who fai...
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