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<h1>Deadline for GSTR-3B Filing Extended to Dec 31, 2019 for Assam, Manipur, Meghalaya, Tripura per CGST Act Section 168.</h1> The notification extends the deadline for filing the GSTR-3B return for November 2019 for registered persons in Assam, Manipur, Meghalaya, and Tripura. The new deadline is set for December 31, 2019. This amendment is made under the authority of section 168 of the Central Goods and Services Tax Act, 2017, and rule 61 of the Central Goods and Services Tax Rules, 2017. The notification modifies a previous notification dated October 9, 2019, and is effective from December 23, 2019.