Due date of return filing for GSTR 3B return for newly migrated assessee

The due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers 

The 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 Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06th August, 2018 published in the Gazette of India vide number G.S.R.742(E), dated the 06th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.”. 

It clearly tells the Taxpayer who were not able to migrate before but have migrated after the said notification 31/2018 dated 6th August 2018 have to file their GSTR 3B returns from July 2017 to November 2018 on or before 31st December.