GSTR-3B filing requirement: taxpayers with newly obtained GSTIN must file returns electronically by the notified deadline. A proviso inserted into prior Bihar GST notifications mandates that taxpayers who obtained GSTIN under notification S.O. 221 must furnish FORM GSTR-3B electronically through the common portal for the period July 2017 to November 2018, and must do so on or before the notified final date; the amendment is effective from 10 September 2018.