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    <title>To extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide Notification No. 31/2018-State Tax, dated 06.08.2018) taxpayers [Amends Noti. No. 21/2017 and 56/2017 - ST].</title>
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    <description>The Commissioner inserts a proviso in earlier notifications so that returns in FORM GSTR 3B for the period July 2017 to November 2018, filed by taxpayers who obtained GSTIN under Notification No. 31/2018 (State Tax), shall be furnished electronically through the common portal on or before the extended due date specified in this amendment.</description>
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      <description>The Commissioner inserts a proviso in earlier notifications so that returns in FORM GSTR 3B for the period July 2017 to November 2018, filed by taxpayers who obtained GSTIN under Notification No. 31/2018 (State Tax), shall be furnished electronically through the common portal on or before the extended due date specified in this amendment.</description>
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