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    <title>Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.</title>
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    <description>The Commissioner, exercising delegated powers under the CGST Act and rules, amends Notification No. 34/2018 by substituting the third proviso to extend the migration return window to cover July 2017 through February 2019 and by deferring the final filing deadline to the end of March 2019 for returns in FORM GSTR-3B.</description>
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