Extension of GSTR-3B filing deadline for Jammu and Kashmir and Ladakh taxpayers to a common-portal date. The notification amends a prior central tax notification to require electronic furnishing of FORM GSTR-3B through the common portal by 24th March 2020 for: (a) October 2019 returns where the principal place of business was in the erstwhile State of Jammu and Kashmir; and (b) November 2019 to February 2020 returns for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh. The change is made under section 168 read with sub-rule (5) of rule 61 and is deemed effective from 20th December 2019.