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of <h1>India Extends GSTR-3B Filing Deadline to December 31 for GSTIN Holders under Notification 31/2018.</h1> The Government of India has issued Notification No. 46/2018 - Central Tax, dated 10th September 2018, extending the deadline for filing FORM GSTR-3B for taxpayers who obtained their GST Identification Number (GSTIN) under Notification No. 31/2018 - Central Tax, dated 6th August 2018. These taxpayers are required to file their returns for the period from July 2017 to November 2018 electronically by 31st December 2018. This amendment modifies previous notifications No. 35/2017 and No. 16/2018, as published in the Gazette of India.
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