Electronic filing of GSTR-3B return for March 2019 was prescribed through the common portal by the specified deadline. Electronic filing of FORM GSTR-3B for March, 2019 was required through the common portal on or before 23 April 2019. The notification amends an earlier GST notification under the Uttarakhand Goods and Services Tax Act, 2017 and the rules, inserting an additional proviso and making the amendment effective from 20 April 2019.