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<h1>Extension of return filing deadline: GSTR-3B returns for Jammu and Kashmir registered persons may be filed by a notified later date.</h1> Registered persons whose principal place of business is in the State of Jammu and Kashmir are permitted to furnish returns in FORM GSTR-3B for the months of July to September, 2019 electronically through the common portal on or before the 20th November, 2019. This amendment is effected by inserting a proviso into Notification No.29/2019 - Central Tax and is deemed to have come into force from the 20th day of September, 2019.