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<h1>Deadline Extended for Newly Migrated Taxpayers to File FORM GSTR-3B by Dec 31, 2018, u/s 168.</h1> The notification issued by the Office of the Commissioner of Commercial Taxes in Karnataka extends the deadline for filing FORM GSTR-3B for newly migrated taxpayers. The amendment applies to those who obtained their Goods and Services Tax Identification Number (GSTIN) as per Notification (13/2018) dated August 6, 2018. These taxpayers are required to file their returns for the period from July 2017 to November 2018 electronically by December 31, 2018. This extension is made under the authority of section 168 of the Karnataka Goods and Services Tax Act, 2017, following recommendations from the Council.