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of <h1>Kerala GST Notification: Mandatory E-Filing of FORM GSTR-3B for April-September 2020; Deadlines Based on Turnover.</h1> The Kerala State Goods and Services Tax Department issued Notification No. 5/2020, mandating the electronic submission of FORM GSTR-3B for the months of April 2020 to September 2020 through the common portal. Taxpayers with a turnover up to five crore rupees in the previous financial year must submit by the 22nd of the following month, while others must submit by the 20th. Registered taxpayers must settle tax liabilities by debiting their electronic cash or credit ledger by the specified return submission date. This notification is authorized under the Kerala State GST Act, 2017, and related rules.
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