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of <h1>Andhra Pradesh Extends GSTR-3B Filing Deadline for Small Businesses to October 1 Under GST Act Section 168.</h1> The Chief Commissioner of State Tax in Andhra Pradesh issued a notification amending the due dates for filing GSTR-3B returns electronically for taxpayers with an aggregate turnover of up to five crore rupees in the previous financial year. These taxpayers, whose principal place of business is in Andhra Pradesh, must file their returns for August 2020 by October 1, 2020. This amendment follows recommendations from the Council and is in accordance with Section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017, and sub-rule (5) of rule 61 of the Andhra Pradesh GST Rules, 2017.
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