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<h1>Assam Extends GSTR-3B Filing Deadline for Newly Migrated Taxpayers to March 31, 2019, per Notification 18/2018-GST.</h1> The Government of Assam, through the Commissioner of State Tax, has issued Notification No. 18/2018-GST to amend previous notifications regarding the deadline for newly migrated taxpayers to furnish their GSTR-3B returns. The amendments extend the filing period from 'July 2017 to November 2018' to 'July 2017 to February 2019' and the deadline from '31st December 2018' to '31st March 2019.' This change is made under the authority of the Assam Goods and Services Tax Act, 2017, following the recommendations of the Council.