This notification, issued under section 168 read with rule 61(5) of the CGST Act, amends Notification No. 34/2018. It extends the time limit for furnishing FORM GSTR-3B for the period July 2017 to February 2019 up to 31 March 2019, replacing the earlier cut-off of 31 December 2018. The extension provides compliance relief to taxpayers with pending returns.

Amendment:

This notification amends notification No. 34/2018