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    <title>Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. F.No. 3240/CTD/GST/2017/6, dated the 10th August, 2018.</title>
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    <description>Extension of the due date for filing Form GSTR 3B is provided for taxpayers who obtained GSTIN under the August 2018 notification. The Commissioner, under rule 61(5) and section 168, inserts a proviso requiring returns for July 2017 to November 2018 by those newly migrated taxpayers to be furnished electronically through the common portal on or before the specified final date.</description>
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      <description>Extension of the due date for filing Form GSTR 3B is provided for taxpayers who obtained GSTIN under the August 2018 notification. The Commissioner, under rule 61(5) and section 168, inserts a proviso requiring returns for July 2017 to November 2018 by those newly migrated taxpayers to be furnished electronically through the common portal on or before the specified final date.</description>
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