Notification No. 22/2020
Date: March 23, 2020
Subject: Extension of due date for furnishing FORM GSTR-1 for taxpayers in J&K and Ladakh
Description:
This notification amends Notification No. 46/2019 – Central Tax to extend the due date for filing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in the erstwhile State of Jammu & Kashmir or UT of Ladakh. The due date for filing returns for October 2019 to February 2020 is extended up to 24 March 2020. The amendment provides region-specific compliance relief.
Amendment:
This notification amends notification No. 46/2019
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