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    <title>Prescribe return in FORM GSTR-3B of Puducherry Goods and Services Tax Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020</title>
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    <description>Returns in FORM GSTR-3B for April-September 2020 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month, with taxpayers having aggregate turnover up to five crore rupees in the previous financial year permitted to file by the twenty-second day. Tax liabilities are to be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable; interest, penalty, fees and other amounts are to be debited from the electronic cash ledger, not later than the specified return due date.</description>
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