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<h1>Gujarat Tax Commissioner Amends GSTR-3B Filing Deadline for Newly Migrated Taxpayers to December 31, 2018.</h1> The Commissioner of State Tax, Gujarat, issued Notification No. 47/2018 amending Notification No. 34/2018 concerning GSTR-3B for newly migrated registered taxpayers. As per the amendment, taxpayers who obtained their GST Identification Number under Notification No. 31/2018 must electronically file their GSTR-3B returns for the period from July 2017 to November 2018 by December 31, 2018. This amendment is made under the authority of section 168 of the Gujarat Goods and Services Tax Act, 2017, and sub-rule (5) of rule 61 of the Gujarat GST Rules, 2017.