GSTR-7 filing extension for taxpayers in Jammu and Kashmir and Ladakh allows late electronic submission for specified prior months. Extension is provided for furnishing returns in FORM GSTR-7 by persons required to deduct tax at source whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territories of Jammu and Kashmir and Ladakh; such returns for the specified months shall be furnished electronically through the common portal by the extended date set out in the notification, which is deemed to have come into force from the twentieth day of December, 2019.