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of <h1>Uttarakhand Amends GST Rules: GSTR-3B Returns for July 2017-November 2018 Due by December 31, 2018.</h1> The Government of Uttarakhand has issued an amendment to previous notifications dated November 6, 2017, and March 23, 2018, under the Uttarakhand Goods and Services Tax Act, 2017. The amendment, effective September 13, 2018, mandates that taxpayers with a GST Identification Number, as specified in a September 6, 2018, government order, must electronically file their GSTR-3B returns for the period from July 2017 to November 2018 by December 31, 2018, through the common portal. This amendment is issued by the Commissioner of State Tax, Uttarakhand, based on recommendations from the Council.
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