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    <description>An amendment inserts a proviso requiring that the return in form GSTR-3B for the months of July 2018 and August 2018 shall be furnished electronically through the common portal by the prescribed extended dates, thereby directing taxpayers to use the common portal for those periods.</description>
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      <description>An amendment inserts a proviso requiring that the return in form GSTR-3B for the months of July 2018 and August 2018 shall be furnished electronically through the common portal by the prescribed extended dates, thereby directing taxpayers to use the common portal for those periods.</description>
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