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of <h1>Assam Extends GSTR-3B Deadline for Newly Migrated Taxpayers to December 31, 2018 Under GST Act Amendments.</h1> The Government of Assam has issued a notification amending a previous order to extend the deadline for filing FORM GSTR-3B for newly migrated taxpayers who obtained their GSTIN as per a specific notification dated September 14, 2018. These taxpayers must now file their returns for the period from July 2017 to November 2018 by December 31, 2018, through the common electronic portal. This amendment, made under the Assam Goods and Services Tax Act and Rules, is effective from September 10, 2018, as ordered by the Commissioner of State Tax, Assam.
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