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<h1>Assam Extends Deadline for GSTR-3B Filing to December 31, 2018, for Specific Taxpayers Under Notification No. 15/2018-GST.</h1> The Government of Assam, through the Commissioner of State Tax, has issued Notification No. 15/2018-GST, amending previous notifications to extend the deadline for filing FORM GSTR-3B. This extension applies to taxpayers who obtained their GST Identification Number under notification No. FTX.56/2017/Pt-I/130 dated September 14, 2018. These taxpayers must now file their returns for the period from July 2017 to November 2018 electronically by December 31, 2018. This notification is effective from September 10, 2018.