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    <title>Notification to prescribe return in FORM GSTR-3B of HGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 under the HGST Act, 2017.</title>
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    <description>Returns in FORM GSTR-3B for April 2020 to September 2020 must be furnished electronically on or before the twentieth day of the month succeeding each period, except that taxpayers with aggregate turnover up to five crore rupees in the previous financial year shall file on or before the twenty-fourth day. Tax liabilities shown in FORM GSTR-3B must be discharged, subject to section 49, by debiting the electronic cash ledger or electronic credit ledger not later than the applicable due date.</description>
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      <description>Returns in FORM GSTR-3B for April 2020 to September 2020 must be furnished electronically on or before the twentieth day of the month succeeding each period, except that taxpayers with aggregate turnover up to five crore rupees in the previous financial year shall file on or before the twenty-fourth day. Tax liabilities shown in FORM GSTR-3B must be discharged, subject to section 49, by debiting the electronic cash ledger or electronic credit ledger not later than the applicable due date.</description>
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