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of <h1>Jammu & Kashmir Govt Mandates Electronic Filing of GSTR-3B for July 2017-November 2018 by December 31, 2018.</h1> The Government of Jammu and Kashmir issued Notification No. 48/2018-GST, amending previous notifications 04/2017-GST and 32/2017. The amendment mandates that taxpayers with a Goods and Services Tax Identification Number (GSTIN) under SRO-367 dated September 4, 2018, must file their GSTR-3B returns for the period from July 2017 to November 2018 electronically via the common portal by December 31, 2018. This notification, authorized by the Commissioner of Commercial Taxes, took effect on September 10, 2018.
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