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of <h1>Assam Mandates E-Filing of FORM GSTR-3B for April-September 2020; Deadlines Vary by Turnover.</h1> The Government of Assam, through the Commissioner of State Tax, mandates the electronic submission of FORM GSTR-3B under the Assam GST Rules, 2017 for the months of April to September 2020. Taxpayers must submit this form via the common portal by the 20th of the following month. However, those with an aggregate turnover of up to five crore rupees in the previous year have until the 24th. Tax liabilities must be settled by debiting the electronic cash or credit ledger by the specified due date. This notification is retroactively effective from March 23, 2020.
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