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    <title>Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019</title>
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    <description>The amendment permits registered persons required to deduct tax at source under section 51, whose principal place of business is in Jammu and Kashmir, to furnish FORM GSTR-7 electronically through the common portal for the months of July to October 2019 by an extended due date, substituting the third proviso of Notification No.26/2019-Central Tax and taking effect from 10 November 2019.</description>
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      <description>The amendment permits registered persons required to deduct tax at source under section 51, whose principal place of business is in Jammu and Kashmir, to furnish FORM GSTR-7 electronically through the common portal for the months of July to October 2019 by an extended due date, substituting the third proviso of Notification No.26/2019-Central Tax and taking effect from 10 November 2019.</description>
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