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    <title>Regarding Return Form GSTR-3B and payment of tax</title>
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    <description>Returns in Form GSTR-3B for April-September 2020 must be filed electronically by the twentieth day of the following month, with a later date for in state taxpayers below the aggregate turnover threshold. Registered persons must discharge tax by debiting the electronic cash or electronic credit ledger and pay interest, penalty, fees or other amounts by debiting the electronic cash ledger, all not later than the last date for furnishing the return.</description>
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      <description>Returns in Form GSTR-3B for April-September 2020 must be filed electronically by the twentieth day of the following month, with a later date for in state taxpayers below the aggregate turnover threshold. Registered persons must discharge tax by debiting the electronic cash or electronic credit ledger and pay interest, penalty, fees or other amounts by debiting the electronic cash ledger, all not later than the last date for furnishing the return.</description>
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