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of <h1>Uttar Pradesh GST Amendment: New GSTR-3B Filing Deadlines for Small Businesses with Turnover Up to Rs. 5 Crore.</h1> The Commissioner of Commercial Tax in Uttar Pradesh has amended Notification No. 43 from October 9, 2019, under the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment specifies that taxpayers with an aggregate turnover of up to five crore rupees, whose principal place of business is in Uttar Pradesh, must electronically file their GSTR-3B returns for January, February, and March 2020 by February 24, March 24, and April 24, 2020, respectively. This amendment follows recommendations from the GST Council.
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