Last date for furnishing FORM GSTR-1 and GSTR-3B for the months of July, 2017 to November, 2018 has been specified as 31/12/2018. for Taxpayers those who are migrating to GST, as per the procedure specified in CBIC Central Tax Notification 31/2018 dt. 06/08/2018:
CBIC Central Tax Notification 45/2018 dt. 10/09/2018: GSTR-1/ GSTR-3B Due Date Extended upto 31/12/2018 for July 2017 to Nov. 2018 (Central Tax Notifications 21/2017 & 56/2017 Amended)
CBIC Central Tax Notification 46/2018 dt. 10/09/2018: GSTR-1/ GSTR-3B Due Date Extended upto 31/12/2018 for July 2017 to Nov. 2018 (Central Tax Notifications 35/2017 & 16/2018 Amended)
CBIC Central Tax Notification 47/2018 dt. 10/09/2018: GSTR-1/ GSTR-3B Due Date Extended upto 31/12/2018 for July 2017 to Nov. 2018 (Central Tax Notification 34/2018 Amended)
Return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained GSTIN in terms of Central Tax Notification 31/2018 dt. 06/08/2018,is to be furnished electronically through the common portal on or before 31/12/2018.