Notification No. 24/2020
Date: March 23, 2020
Subject: Extension of due date for quarterly FORM GSTR-1 for July–September 2019 in J&K
Description:
Issued under section 148 of the CGST Act, this notification amends Notification No. 27/2019 – Central Tax. It extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 till 24 March 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu & Kashmir. The notification ensures special procedural relief for affected taxpayers
Amendment:
This notification amends notification No. 27/2019
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