Latest notification by the Central Board of Indirect Taxes and Customs ( CBIC ) of date December 12, 2019, notifies the extension of the due dates for filing GSTRs for the GST registered individuals whose primary location of the business is in the State of Jammu and Kashmir.
The GSTRs whose due dates have been postponed includes Form GSTR-1, GSTR-3B and GSTR-7 of Central Goods and Services Tax Rules, 2017.
Due Date to File Form GSTR-1
According to the latest Central GST notification by CBIC 
Due Date to File Form GSTR-7
The extended due dates for filing FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 was also notified by the CBIC. The registered person who has deducted TDS (Tax Deducted at Source) under the provisions of section 51 of the Act has to report the same in FORM GSTR-7 of the CGST Rules, 2017 under sub-section (3) of section 39 of the respective Act for the months of July 2019 to October 2019, till 20th December 2019.
This is the due date for a registered person under GST whose principal place of business is in the State of Jammu and Kashmir. FORM GSTR-7 shall be e-filed on the common portal.
Due Date to File Form GSTR-3B
Registered individuals whose primary location of the business is in the State of Jammu and Kashmir shall file FORM GSTR-3B
