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    <description>The Commissioner amends earlier departmental notifications to require taxpayers who obtained GSTIN under the department&#039;s 29 August 2018 notification to furnish returns in FORM GSTR-3B electronically through the common portal for the period July 2017 to November 2018, with the last date for submission fixed as 31st December 2018; the amendment is deemed to have come into force w.e.f. 10th September 2018.</description>
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      <description>The Commissioner amends earlier departmental notifications to require taxpayers who obtained GSTIN under the department&#039;s 29 August 2018 notification to furnish returns in FORM GSTR-3B electronically through the common portal for the period July 2017 to November 2018, with the last date for submission fixed as 31st December 2018; the amendment is deemed to have come into force w.e.f. 10th September 2018.</description>
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