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    <title>Regarding GSTR-3B</title>
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    <description>The Uttar Pradesh Commercial Tax Commissioner amended an earlier GST order to prescribe a further time limit for furnishing GSTR-3B returns through the common portal. Taxpayers who obtained GSTIN under the specified Uttar Pradesh notification were required to file the return for the period from July 2017 to November 2018 electronically on or before 31 December 2018. The amendment adds an additional proviso to the existing return-filing arrangement under the Uttar Pradesh GST framework.</description>
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