Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 38/1/2017-Fin(R&C)(65), dt. 06/08/2018) taxpayers [Amends notf. No. CCT/26-2/2017-18/12 dt. 15.09.2017 and CCT/26-2/2017-18/30, dt. 26.03.2018] - Legalspace