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of <h1>Assam Govt Sets GSTR-3B Filing Deadlines; Small Businesses Get Extended Time to File Returns Electronically.</h1> The notification from the Government of Assam specifies the due dates for filing the GSTR-3B return under the Assam Goods and Services Tax Act, 2017. For the period from October 2020 to March 2021, taxpayers must submit their returns electronically via the common portal by the 20th of the following month. However, taxpayers with an aggregate turnover of up to five crore rupees in the previous financial year have until the 24th of the following month. Tax liabilities must be settled by debiting the electronic cash or credit ledger by the specified due date. This notification is effective from October 16, 2020.
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