Return Filing Obligation: specified taxpayers must furnish GSTR-3B electronically through the common portal by prescribed deadline. The amendment inserts a proviso requiring that returns in FORM GSTR-3B for the period July 2017 to November 2018, where filed by taxpayers who obtained GSTIN under the August 2018 registration notification, be furnished electronically through the common portal on or before the 31st day of December, 2018.