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    <description>Specifies return filing dates for FORM GSTR-3B for initial implementation months, mandating electronic furnishing through the common portal and establishing concrete monthly due dates. Provides a transitional provision extending the furnishing obligation for taxpayers who obtained GSTIN under a subsequent notification, consolidating those returns to be furnished by a single specified final due date, and takes effect from the stated commencement date.</description>
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      <description>Specifies return filing dates for FORM GSTR-3B for initial implementation months, mandating electronic furnishing through the common portal and establishing concrete monthly due dates. Provides a transitional provision extending the furnishing obligation for taxpayers who obtained GSTIN under a subsequent notification, consolidating those returns to be furnished by a single specified final due date, and takes effect from the stated commencement date.</description>
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