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    <description>The amendment replaces the earlier filing deadline in the cited notification with a later deadline and declares the change deemed to have come into force on the ninth day of October, 2019. The effect is to extend the period within which registered persons in specified districts, meeting the aggregate turnover threshold, must furnish FORM GSTR-1 details for July 2019 electronically via the common portal to qualify for a waiver of late fees.</description>
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      <description>The amendment replaces the earlier filing deadline in the cited notification with a later deadline and declares the change deemed to have come into force on the ninth day of October, 2019. The effect is to extend the period within which registered persons in specified districts, meeting the aggregate turnover threshold, must furnish FORM GSTR-1 details for July 2019 electronically via the common portal to qualify for a waiver of late fees.</description>
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