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<h1>Assam GST Act 2017: Taxpayers to e-file GSTR-3B returns monthly from Oct 2019-Mar 2020 by 20th of next month.</h1> The Government of Assam, under the authority of the Assam Goods and Services Tax Act, 2017, mandates that registered taxpayers must electronically file their GSTR-3B returns for the months from October 2019 to March 2020 by the 20th of the following month. Tax liabilities, including tax, interest, penalties, and fees, must be settled via the electronic cash or credit ledger by the return filing deadline. This directive, issued by the Commissioner of State Tax, Assam, is effective from October 9, 2019.