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    <title>Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 1081 F.T. , dated 06.08.2018) taxpayers [Amends notification Nos.11-C.T./GST dated 18.09.2017 (35/2017 – State Tax) and 04/2018-C.T./GST dated 23.03.2018 (16/2018 – State Tax)]</title>
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    <description>Extension of the electronic filing deadline for FORM GSTR-3B is mandated for taxpayers who newly obtained GSTIN under the specified migration notification; the Commissioner amends two prior state notifications to insert a proviso requiring that returns in FORM GSTR-3B for the covered period by these taxpayers be furnished electronically through the common portal by the revised deadline, with the amendment declared effective from the stated commencement date.</description>
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      <description>Extension of the electronic filing deadline for FORM GSTR-3B is mandated for taxpayers who newly obtained GSTIN under the specified migration notification; the Commissioner amends two prior state notifications to insert a proviso requiring that returns in FORM GSTR-3B for the covered period by these taxpayers be furnished electronically through the common portal by the revised deadline, with the amendment declared effective from the stated commencement date.</description>
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