GSTR-3B due date extension: July returns may be filed later electronically via the common portal under amended notification. Amendment to Notification No. 22/2019 inserts a proviso allowing electronic submission of FORM GSTR-3B for July 2019 through the common portal by a later prescribed date, thereby revising the statutory filing deadline; the amendment is issued under the Telangana GST Act and Rules and specifies the notification's commencement date.