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of <h1>Uttar Pradesh Taxpayers with Turnover up to Rs. 5 Crore Can File August 2020 GSTR-3B by October 3, 2020.</h1> The notification issued by the Office of the Commissioner of Commercial Tax in Uttar Pradesh amends a previous notification dated March 24, 2020, under the Uttar Pradesh Goods and Services Tax Act, 2017. It introduces a proviso allowing taxpayers with an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in Uttar Pradesh, to electronically file their GSTR-3B returns for August 2020 by October 3, 2020. This amendment is made under the authority granted by section 168 of the Act and sub-rule (5) of rule 61 of the Uttar Pradesh GST Rules, 2017.
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