Extended filing dates for GST returns protect Jammu and Kashmir taxpayers who filed specified GSTR forms within revised deadlines. The amendment revises an operative date and inserts clauses providing extensions of filing deadlines for registered persons whose principal place of business is in the State of Jammu and Kashmir. Relief applies where specified forms were furnished electronically through the common portal by the prescribed extended cut-off dates: FORM GSTR-1 for outward supplies (August, 2019) for taxpayers above the stated turnover threshold; FORM GSTR-7 for July and August, 2019 for persons required to deduct tax at source; and FORM GSTR-3B for July and August, 2019.