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    <title>Amendment in Notification No. 41/2019-State Tax, dated the 31st August, 2019</title>
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    <description>Amendment substitutes a later date in the opening paragraph and inserts clauses providing that registered persons with principal place of business in Jammu and Kashmir who furnished electronically specified returns and outward-supply statements on or before the revised cut-off dates will be treated as having filed despite earlier failure to furnish by the due date. Covered filings include FORM GSTR-1 for August 2019 (subject to an aggregate turnover threshold), FORM GSTR-7 for July and August 2019 (tax-deduction-at-source returns), and FORM GSTR-3B for July and August 2019.</description>
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      <description>Amendment substitutes a later date in the opening paragraph and inserts clauses providing that registered persons with principal place of business in Jammu and Kashmir who furnished electronically specified returns and outward-supply statements on or before the revised cut-off dates will be treated as having filed despite earlier failure to furnish by the due date. Covered filings include FORM GSTR-1 for August 2019 (subject to an aggregate turnover threshold), FORM GSTR-7 for July and August 2019 (tax-deduction-at-source returns), and FORM GSTR-3B for July and August 2019.</description>
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