Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 76/2019- CT and Notification No. 77/2019- CT both dated 26th December, 2019 to extend the due date for filing GSTR-1 and GSTR-3B returns for the month of November, 2019 for registered persons whose principal place of business is in the specified North Eastern States as per the details mentioned in the table below:
| SL No. | Notification No. | GST Return | States | Extended due date |
| 1 | Notification No. 76/2019-Central Tax | Form GSTR-1 (taxpayers having aggregate turnover of more than Rs. 1.5 crore) | Assam, Manipur and Tripura | 31st day of December, 2019 |
| 2 | Notification No. 77/2019-Central Tax | Form GSTR-3B | Assam, Manipur, Meghalaya and Tripura | 31st day of December, 2019 |
For further details please refer the attached documents.
Source: Central Board of Indirect Taxes & Customs
