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    <title>Last date for filing FORM GSTR-3B for the month of October 2018 has been extended upto 20th December 2018 for the taxpayers having principal place of business in 11 districts of Tamil Nadu.</title>
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    <description>An amendment inserts a proviso permitting registered persons whose principal place of business is in specified Tamil Nadu districts to furnish FORM GSTR-3B for October 2018 electronically through the common portal on or before 20th December 2018, effecting a district-specific filing extension and requiring submission via the central filing mechanism.</description>
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