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    <description>A proviso is inserted into Notifications No. 35/2017 and No. 16/2018 requiring the return in FORM GSTR-3B for the period July 2017 to November 2018, where taxpayers obtained GSTIN under Notification No. 31/2018, to be furnished electronically through the common portal on or before the specified final date.</description>
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      <description>A proviso is inserted into Notifications No. 35/2017 and No. 16/2018 requiring the return in FORM GSTR-3B for the period July 2017 to November 2018, where taxpayers obtained GSTIN under Notification No. 31/2018, to be furnished electronically through the common portal on or before the specified final date.</description>
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