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<h1>Uttar Pradesh GST: File GSTR-3B Returns Monthly Through Common Portal; Deadlines Differ Based on Turnover.</h1> The notification issued by the Commissioner of Commercial Tax, Uttar Pradesh, prescribes the filing of returns in FORM GSTR-3B under the Uttar Pradesh Goods and Services Tax Rules, 2017. Taxpayers must submit these returns electronically through the common portal for each month from April 2020 to September 2020 by the 20th of the succeeding month. However, taxpayers with an aggregate turnover of up to five crore rupees in the previous financial year, with their principal place of business in Uttar Pradesh, have until the 24th of the succeeding month. Tax liabilities must be settled by debiting the electronic cash or credit ledger by the specified due dates.