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    <description>Substituted provisos fix electronic filing deadlines for FORM GSTR-3B: Jammu and Kashmir-returns for November 2019 to February 2020 to be filed through the common portal on or before 24th March, 2020; Ladakh-returns for November and December 2019 to be filed on or before 24th March, 2020, and returns for January to March 2020 to be filed on or before 20th May, 2020. The amendment is made under section 168 of the Arunachal Pradesh GST Act read with rule 61(5) and is deemed effective from 24th March, 2020.</description>
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