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    <title>Seeks to prescribe return in FORM GSTR-3B of KGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020</title>
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    <description>The return in FORM GSTR-3B must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each tax period, with taxpayers having aggregate turnover up to five crore rupees in the previous financial year permitted filing on or before the twenty-second day. Tax liabilities under FORM GSTR-3B are to be discharged by debiting the electronic cash ledger or electronic credit ledger as applicable; interest, penalty, fees and other amounts must be debited to the electronic cash ledger, and all payments made not later than the last date for furnishing the return.</description>
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      <description>The return in FORM GSTR-3B must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each tax period, with taxpayers having aggregate turnover up to five crore rupees in the previous financial year permitted filing on or before the twenty-second day. Tax liabilities under FORM GSTR-3B are to be discharged by debiting the electronic cash ledger or electronic credit ledger as applicable; interest, penalty, fees and other amounts must be debited to the electronic cash ledger, and all payments made not later than the last date for furnishing the return.</description>
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