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    <title>Seeks to amend Notification No. 8117/CSTUK/GST-Vidhi Section /2019-20/CT-29 dated 28 March, 2020</title>
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    <description>Amendment inserts two provisos requiring taxpayers to furnish FORM GSTR-3B for May, 2020 electronically through the common portal: one proviso fixes an earlier due date for taxpayers with aggregate turnover above the specified threshold in the previous financial year, and the other fixes a later due date for taxpayers with aggregate turnover up to that threshold, thereby extending and differentiating filing timelines set by the prior notification.</description>
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      <description>Amendment inserts two provisos requiring taxpayers to furnish FORM GSTR-3B for May, 2020 electronically through the common portal: one proviso fixes an earlier due date for taxpayers with aggregate turnover above the specified threshold in the previous financial year, and the other fixes a later due date for taxpayers with aggregate turnover up to that threshold, thereby extending and differentiating filing timelines set by the prior notification.</description>
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