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of <h1>UPGST Notification: File FORM GSTR-3B Electronically for Oct 2020-Mar 2021 by Due Dates per Turnover.</h1> The Uttar Pradesh Goods and Services Tax (UPGST) notification mandates that returns in FORM GSTR-3B for October 2020 to March 2021 be submitted electronically via the common portal. Taxpayers must file by the 20th of the following month, except those with an annual turnover up to five crore rupees, who have until the 24th. Registered individuals must settle their tax liabilities by debiting their electronic cash or credit ledgers by the specified due dates. This directive is issued under section 168 of the Uttar Pradesh GST Act, 2017, and rule 61 of the related rules.
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