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    <title>Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.</title>
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    <description>Amendment provides that the return in FORM GSTR-7, required to be filed by persons deducting tax at source under section 51 for November 2019 whose principal place of business is in Assam, Manipur or Tripura, shall be furnished electronically through the common portal on or before the 25th December, 2019. The notification is deemed to have come into force from the 10th December, 2019.</description>
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