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    <description>The amendment inserts a proviso requiring that returns in FORM GSTR-3B for the period July 2017 to November 2018, when filed by taxpayers who obtained GSTIN under the specified State notification, shall be furnished electronically through the common portal and submitted by the prescribed final date, thereby mandating electronic filing of those returns for newly registered taxpayers.</description>
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      <description>The amendment inserts a proviso requiring that returns in FORM GSTR-3B for the period July 2017 to November 2018, when filed by taxpayers who obtained GSTIN under the specified State notification, shall be furnished electronically through the common portal and submitted by the prescribed final date, thereby mandating electronic filing of those returns for newly registered taxpayers.</description>
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