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<h1>India Extends Deadline for Filing FORM GSTR-3B to December 31, 2018 for GSTIN Holders per Notification No. 47/2018.</h1> The Government of India, through the Ministry of Finance and the Central Board of Indirect Taxes and Customs, issued Notification No. 47/2018 - Central Tax on September 10, 2018. This notification amends Notification No. 34/2018 to extend the deadline for filing FORM GSTR-3B for taxpayers who obtained a Goods and Services Tax Identification Number (GSTIN) under Notification No. 31/2018. These taxpayers are required to file returns for the period from July 2017 to November 2018 electronically by December 31, 2018. This amendment is made under the authority of the Central Goods and Services Tax Act, 2017.