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    <description>Prescribes an amendment to the earlier Uttar Pradesh GST notification by inserting additional provisos governing the filing of FORM GSTR-3B for the months of January 2020, February 2020 and March 2020. The extended filing schedule applies to taxpayers whose aggregate turnover in the previous financial year does not exceed five crore rupees and whose principal place of business is in Uttar Pradesh. Such returns are to be furnished electronically through the common portal on or before 24 February 2020, 24 March 2020 and 24 April 2020, respectively.</description>
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