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Extension for New GST Migrants to File FORM GSTR-3B per Notification 31/2018; Amendments to Previous GST Filing Deadlines.

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....Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT]....