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<h1>Sikkim Amends Notification No. 41/2019: Extends GSTR-1, GSTR-7, and GSTR-3B Filing Deadlines for Jammu & Kashmir Businesses.</h1> The Government of Sikkim has amended Notification No. 41/2019-State Tax, dated 31st August 2019, under the Sikkim Goods and Services Tax Act, 2017. The amendments include changes to deadlines for filing specific forms. The due date for filing FORM GSTR-1 for August 2019 is extended to 11th October 2019 for businesses in Jammu and Kashmir with a turnover exceeding 1.5 crore rupees. Additionally, deadlines for filing FORM GSTR-7 for July and August 2019 and FORM GSTR-3B for July and August 2019 are specified, addressing failures to meet original due dates.