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<h1>GST return filing extension for July-September allows Jammu and Kashmir businesses to file GSTR-3B by revised deadline.</h1> Extends the deadline for furnishing FORM GSTR-3B for July-September 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir: such returns must be furnished electronically through the common portal on or before 24th March 2020; the amendment substitutes the fourth proviso of the principal notification and is deemed to have come into force from 20th December 2019.