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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>Extension of the time limit to furnish returns in Form GSTR-3B for taxpayers who migrated to the GST system by substituting the earlier reference period and cut-off date with an extended reference period and a later cut-off date in the proviso to the cited notifications, thereby providing additional time for compliance with the migration-related filing obligation.</description>
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      <description>Extension of the time limit to furnish returns in Form GSTR-3B for taxpayers who migrated to the GST system by substituting the earlier reference period and cut-off date with an extended reference period and a later cut-off date in the proviso to the cited notifications, thereby providing additional time for compliance with the migration-related filing obligation.</description>
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