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<h1>Jharkhand GST Update: Taxpayers with GSTIN under Notification 31/2018 Must File GSTR-3B by December 31, 2018.</h1> The notification amends Notification No. 34/2018-State Tax, dated August 21, 2018, under the Jharkhand Goods and Services Tax Act, 2017. Issued by the Commercial Taxes Department on October 4, 2018, it mandates that taxpayers who obtained a GST Identification Number under Notification No. 31/2018 must file their GSTR-3B returns for the period from July 2017 to November 2018 electronically by December 31, 2018. This amendment is made under the authority of section 168 of the Jharkhand GST Act, 2017, as recommended by the Council.