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    <description>Extension of the statutory filing timeline for return in FORM GSTR-3B for the month of July, 2017 by substituting later submission dates in specified table entries of the earlier notification and by inserting an obligation to update the electronic credit ledger on or before the newly specified date. The amendments take effect upon publication in the Official Gazette.</description>
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      <description>Extension of the statutory filing timeline for return in FORM GSTR-3B for the month of July, 2017 by substituting later submission dates in specified table entries of the earlier notification and by inserting an obligation to update the electronic credit ledger on or before the newly specified date. The amendments take effect upon publication in the Official Gazette.</description>
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