GSTR-3B filing requirement: September returns must be submitted electronically via the common portal by the revised deadline. An amendment inserts a proviso requiring the return in FORM GSTR-3B for the month of September, 2018 to be furnished electronically through the common portal, under the powers conferred by the State Goods and Services Tax Act and Rules, thereby modifying Notification No. 14/2018 - State Tax to impose this specific filing requirement.