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    <title>Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.</title>
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    <description>Inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose principal place of business is in Assam, Manipur or Tripura and who have aggregate turnover of more than 1.5 crore rupees in the preceding or current financial year, in respect of the month of November 2019, and declares the amendment effective from 11th December 2019.</description>
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