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    <description>The notifications are amended by inserting a proviso that the return in FORM GSTR-3B for the period July 2017 to November 2018, by taxpayers who obtained GSTIN under the referenced notification, shall be furnished electronically through the common portal on or before the prescribed extended deadline, thereby specifying the mode and final cut-off for filing those returns.</description>
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      <description>The notifications are amended by inserting a proviso that the return in FORM GSTR-3B for the period July 2017 to November 2018, by taxpayers who obtained GSTIN under the referenced notification, shall be furnished electronically through the common portal on or before the prescribed extended deadline, thereby specifying the mode and final cut-off for filing those returns.</description>
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