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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), dated 06/08/2018) taxpayers [Amends notf. No. CCT/26-2/2017-18/3 and CCT/26-2/2017-18/21]. - Legalspace