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<h1>Assam Amends GST Notification: GSTR-3B Deadline for July 2019 Extended for Some Districts to September 20, 2019.</h1> The Government of Assam, through the Commissioner of State Tax, issued Notification No. 27/2019-GST, amending a previous notification (No. 26/2019-GST) under the Assam Goods and Services Tax Act, 2017. The amendment specifies that the GSTR-3B return for July 2019 must be submitted electronically by August 22, 2019. However, for businesses in certain districts across Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand, and Jammu and Kashmir, the deadline is extended to September 20, 2019. This notification is retroactively effective from August 20, 2019.