GSTR-3B filing requirement: taxpayers obtaining specified GSTIN must file returns electronically by the final deadline set under amended notifications. A proviso is inserted into Notifications No. 35/2017 and No. 16/2018 requiring the return in FORM GSTR-3B for the period July 2017 to November 2018, where taxpayers obtained GSTIN under Notification No. 31/2018, to be furnished electronically through the common portal on or before the specified final date.