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of <h1>Assam Amends GSTR-3B Filing Dates for Small Taxpayers; New Deadlines for Jan-Mar 2020 Returns Announced.</h1> The Government of Assam, through the Commissioner of State Tax, has amended a previous notification regarding the filing of returns in FORM GSTR-3B under the Assam Goods and Services Tax Act, 2017. Taxpayers in Assam with an aggregate turnover of up to five crore rupees in the previous financial year must electronically file their returns for January, February, and March 2020 by the 24th of February, March, and April 2020, respectively. This amendment, recommended by the Council, is effective from February 3, 2020.
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