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    <description>The amendment inserts a proviso that returns in FORM GSTR-3B for the period July 2017 to November 2018, filed by taxpayers who obtained GSTIN under the Tamil Nadu Government notification of August 6, 2018, shall be furnished electronically through the common portal on or before the prescribed deadline; the amendment takes effect from the notification&#039;s commencement date.</description>
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      <description>The amendment inserts a proviso that returns in FORM GSTR-3B for the period July 2017 to November 2018, filed by taxpayers who obtained GSTIN under the Tamil Nadu Government notification of August 6, 2018, shall be furnished electronically through the common portal on or before the prescribed deadline; the amendment takes effect from the notification&#039;s commencement date.</description>
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