Extension of Form GSTR-3B filing deadline for newly migrated GSTIN holders requires electronic filing for earlier periods. The notifications amend earlier state GST notifications to require that returns in Form GSTR-3B for the period July 2017 to November 2018, filed by taxpayers who obtained GSTIN under the State Gazette notification of 08.08.2018, be furnished electronically through the common portal on or before the prescribed extended date.