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<h1>West Bengal extends GSTR-3B filing deadline for January 2019 to February 22, 2019, u/s 168 authority.</h1> The Commissioner of State Tax for West Bengal has announced an extension for filing the GSTR-3B return for January 2019. Taxpayers can now submit their returns electronically through the common portal by February 22, 2019. This decision, made under the authority of section 168 of the West Bengal Goods and Services Tax Act, 2017, amends a previous notification from August 10, 2018. The extension is based on recommendations from the Council and is officially documented in Notification No. 03/2019-C.T./GST, dated February 20, 2019.