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<h1>Maharashtra extends GSTR-3B filing deadline to December 31, 2018, for GSTIN holders under Notification No. 31/2018.</h1> The Commissioner of State Tax, Maharashtra, has amended previous notifications to extend the deadline for filing FORM GSTR-3B for taxpayers who obtained their GSTIN under Notification No. 31/2018 dated August 8, 2018. These taxpayers must file their returns for the period from July 2017 to November 2018 by December 31, 2018. This amendment is made under the Maharashtra Goods and Services Tax Act, 2017, and is applicable to notifications dated August 8, 2017, and November 15, 2017.