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    <description>The proviso requires that the return in FORM GSTR-3B for the period July 2017 to November 2018 by taxpayers who obtained GSTIN under the Tamil Nadu Commercial Taxes notification of August 2018 shall be furnished electronically through the common portal and completed by the deadline specified in the proviso.</description>
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      <description>The proviso requires that the return in FORM GSTR-3B for the period July 2017 to November 2018 by taxpayers who obtained GSTIN under the Tamil Nadu Commercial Taxes notification of August 2018 shall be furnished electronically through the common portal and completed by the deadline specified in the proviso.</description>
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