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    <title>Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019</title>
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    <description>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.</description>
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      <description>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.</description>
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