This notification amends Notification No. 28/2019 – Central Tax to extend the due date for furnishing FORM GSTR-1 for the months July 2019 to September 2019 up to 24 March 2020. The extension applies to registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in the erstwhile State of Jammu & Kashmir. The measure addresses compliance difficulties in the region.

Amendment:

This notification amends notification No. 28/2019