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<h1>India Extends GSTR-3B Filing Deadline for July 2018 to August 24, 2018, under CGST Act Section 168 and Rule 61.</h1> The Government of India, through the Ministry of Finance and the Central Board of Indirect Taxes and Customs, issued Notification No. 35/2018 on August 21, 2018. This notification amends a previous notification dated August 10, 2018, to extend the due date for filing FORM GSTR-3B for July 2018. Taxpayers are required to submit this return electronically via the common portal by August 24, 2018. This extension is made under the authority granted by section 168 of the Central Goods and Services Tax Act, 2017, in conjunction with rule 61 of the Central Goods and Services Tax Rules, 2017.