Issued under section 168, this notification amends Notification No. 34/2018 – Central Tax by inserting an additional proviso. It extends the due date for filing FORM GSTR-3B for July 2017 to November 2018 up to 31 December 2018 for taxpayers granted GSTIN under the migration notification. The amendment removes procedural hardship for migrated taxpayers.

Amendment:

This notification amends notification No. 34/2018