GSTR-3B filing requirement for newly registered taxpayers mandates electronic submission through the common portal by the prescribed deadline. The Commissioner amends earlier departmental notifications to require taxpayers who obtained GSTIN under the department's 29 August 2018 notification to furnish returns in FORM GSTR-3B electronically through the common portal for the period July 2017 to November 2018, with the last date for submission fixed as 31st December 2018; the amendment is deemed to have come into force w.e.f. 10th September 2018.