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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Gujarat Amends Notifications for Newly Migrated Taxpayers: File GSTR-3B from July 2017-November 2018 by December 31, 2018.</h1> The Commissioner of State Tax in Gujarat has amended notifications 21/2017 and 56/2017 concerning GSTR-3B filing for newly migrated registered taxpayers. The amendment specifies that taxpayers who obtained their GST Identification Number under notification 31/2018 must file their GSTR-3B returns for the period from July 2017 to November 2018 electronically via the common portal by December 31, 2018. This amendment is made under the Gujarat Goods and Services Act, 2017, and the Gujarat Goods and Services Tax Rules, 2017, following recommendations from the Council.