Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

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....n exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments - (i) in notification No. 21/2017- Central Tax, dated the 08th August, 2017, published in the Gazett....