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    <title>APGST Act, 2017 – prescribing of due dates for filing of return in FORM GSTR-3B in a staggered manner for the months of January, February and March, 2020</title>
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    <description>Amends prior proceedings to prescribe staggered electronic filing deadlines for FORM GSTR-3B for January-March 2020 for taxpayers with an aggregate turnover up to rupees five Crore, distinguishing two groups by principal place of business: one group (specific southern and certain Union territories) to file by the 22nd of the respective months and the other group (specific northern, eastern, northeastern states and remaining Union territories) to file by the 24th of the respective months.</description>
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      <description>Amends prior proceedings to prescribe staggered electronic filing deadlines for FORM GSTR-3B for January-March 2020 for taxpayers with an aggregate turnover up to rupees five Crore, distinguishing two groups by principal place of business: one group (specific southern and certain Union territories) to file by the 22nd of the respective months and the other group (specific northern, eastern, northeastern states and remaining Union territories) to file by the 24th of the respective months.</description>
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