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    <description>The amendment inserts a proviso requiring taxpayers who obtained GSTIN under a specified Uttarakhand Finance notification to furnish FORM GSTR-3B electronically through the common portal for the period July, 2017 to November, 2018, on or before the 31st day of December, 2018.</description>
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      <description>The amendment inserts a proviso requiring taxpayers who obtained GSTIN under a specified Uttarakhand Finance notification to furnish FORM GSTR-3B electronically through the common portal for the period July, 2017 to November, 2018, on or before the 31st day of December, 2018.</description>
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