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    <title>Extend the due date for filling FORM GSTR- 3B for newly migrated (obtaining GSTIN vide notification no. 73/GST-2, dated 06.08.2018) taxpayers (Amend notification no. 82/ST-2 dated 19.09.2017 and 45/ST-2 dated 30.03.2018).</title>
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    <description>The Commissioner amends two earlier departmental notifications to insert a proviso extending the due date for filing Form GSTR-3B by taxpayers who newly obtained GSTIN under the migration notification; such taxpayers must furnish past-period returns electronically through the common portal by the prescribed final filing date.</description>
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      <title>Extend the due date for filling FORM GSTR- 3B for newly migrated (obtaining GSTIN vide notification no. 73/GST-2, dated 06.08.2018) taxpayers (Amend notification no. 82/ST-2 dated 19.09.2017 and 45/ST-2 dated 30.03.2018).</title>
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      <description>The Commissioner amends two earlier departmental notifications to insert a proviso extending the due date for filing Form GSTR-3B by taxpayers who newly obtained GSTIN under the migration notification; such taxpayers must furnish past-period returns electronically through the common portal by the prescribed final filing date.</description>
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