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<h1>Assam Extends Deadline for Filing FORM GSTR-3B to December 31, 2018, for New GSTIN Holders Covering July 2017-November 2018.</h1> The Government of Assam has issued a notification extending the deadline for filing FORM GSTR-3B for taxpayers who recently obtained their GST Identification Number (GSTIN) under a specific notification dated September 14, 2018. The amended notifications, originally issued in August and November 2017, now allow these taxpayers to submit their returns for the period from July 2017 to November 2018 by December 31, 2018, via the common portal. This amendment is effective from September 10, 2018, as ordered by the Commissioner of State Tax, Assam.