Notification No. 23/2020
Date: March 23, 2020
Subject: Extension of due date for FORM GSTR-1 for July–September 2019 for taxpayers in J&K
Description:
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