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<h1>Chhattisgarh GST: Deadline for Form GSTR-3B December 2017 Extended to January 22, 2018, per Section 168.</h1> The notification issued by the Commissioner of State Tax in Chhattisgarh extends the deadline for filing Form GSTR-3B for December 2017 from January 20, 2018, to January 22, 2018. This amendment is made under the authority of section 168 of the Chhattisgarh Goods and Services Tax Act, 2017, and sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017, following the recommendations of the Council. The change is reflected in the notification dated September 15, 2017, under serial number 5 in the specified table.