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<h1>GSTR-1 filing deadline extended for specified Union territories, allowing returns for Oct-Dec quarter until March 24, 2020.</h1> Extension of the due date for furnishing FORM GSTR-1 is provided for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, the Union territory of Jammu and Kashmir, or the Union territory of Ladakh, requiring them to furnish details of outward supplies for the quarter October-December, 2019 in FORM GSTR-1 under the CGST Rules until 24th March, 2020; the notification is deemed to come into force from 31st January, 2020.