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<h1>India Extends GSTR-3B Filing Deadline to December 31, 2018, for Specific Taxpayers Under Notification No. 45/2018.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 45/2018 - Central Tax, extending the deadline for filing FORM GSTR-3B for taxpayers who obtained their GST Identification Number under Notification No. 31/2018-Central Tax dated August 6, 2018. The new deadline for filing returns for the period from July 2017 to November 2018 is now December 31, 2018. This amendment modifies previous notifications No. 21/2017 and No. 56/2017. The filing must be completed electronically through the common portal.