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<h1>Deadline Extended for Filing GSTR-3B: Jammu & Kashmir by Feb 28, Other States by Feb 22, 2019.</h1> The notification extends the due date for filing FORM GSTR-3B for January 2019. Registered persons with their principal place of business in Jammu and Kashmir have until February 28, 2019, to file electronically through the common portal. For registered persons in other states, the deadline is February 22, 2019. This amendment is made under the Nagaland Goods and Services Tax Act, 2017, and follows recommendations from the Council. The changes are part of the amendments to notification number 12/2018, dated August 10, 2018.