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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>An extension of the filing deadline for newly migrated taxpayers to furnish FORM GSTR-3B is effected by substituting the previously specified return period and due date in Notification No. 11/2017-GST and Notification No. 3/2018-GST with an expanded return period and a later final due date, thereby granting additional time for compliance under the Commissioner&#039;s amendment of those notifications.</description>
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      <description>An extension of the filing deadline for newly migrated taxpayers to furnish FORM GSTR-3B is effected by substituting the previously specified return period and due date in Notification No. 11/2017-GST and Notification No. 3/2018-GST with an expanded return period and a later final due date, thereby granting additional time for compliance under the Commissioner&#039;s amendment of those notifications.</description>
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