This notification, issued under section 168 read with rule 61(5), amends Notifications No. 21/2017 and 56/2017 – Central Tax. It extends the due date for filing FORM GSTR-3B for the period July 2017 to February 2019 up to 31 March 2019, replacing the earlier deadline of 31 December 2018. The measure offers broad-based return filing relief.

Amendment:

This notification amends notification No. 21/2017