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    <description>An amendment prescribes that taxpayers who obtained GSTIN under the August 2018 issuance must file returns in FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal on or before the 31st day of December, 2018, by way of a proviso inserted into earlier notifications.</description>
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      <description>An amendment prescribes that taxpayers who obtained GSTIN under the August 2018 issuance must file returns in FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal on or before the 31st day of December, 2018, by way of a proviso inserted into earlier notifications.</description>
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