GSTR-1 filing deadline extended for registered persons in Jammu and Kashmir for specified months under revised notification. The proviso to the earlier notification is substituted to allow registered persons whose principal place of business is in Jammu and Kashmir and who meet the aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1 for the months of July to September, 2019 by the revised due date specified in the substitution; the notification is deemed to have effect from an earlier stated date and amends the prior central tax notification accordingly.