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of <h1>Kerala GST Update: File GSTR-3B by October 1, 2020, for Turnover Up to Rs. 5 Crore (Section 168, Rule 61(5)).</h1> The Kerala State Goods and Services Tax Department issued an amendment to Notification No. 5/2020-State Tax, dated March 30, 2020. Under the authority of section 168 of the Kerala State Goods and Services Tax Act, 2017, and rule 61(5) of the Kerala Goods and Services Tax Rules, 2017, the Commissioner, with council recommendations, has introduced a proviso. Taxpayers with an aggregate turnover of up to five crore rupees in the previous financial year must electronically file their GSTR-3B return for August 2020 by October 1, 2020, through the common portal.
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