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    <title>Seeks to prescribe return in FORM GSTR-3B of UPGST Rules, 2017 alongwith due dates of furnishing the said form for April, 2020 to September, 2020.</title>
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    <description>Return in FORM GSTR-3B under the Uttar Pradesh Goods and Services Tax Rules, 2017 was required to be furnished electronically through the common portal for the months from April, 2020 to September, 2020 on or before the twentieth day of the succeeding month. Taxpayers with aggregate turnover up to rupees five crore in the previous financial year and a principal place of business in Uttar Pradesh were allowed to furnish the return on or before the twenty-fourth day of the succeeding month. Registered persons were also required to discharge tax, interest, penalty, fees and other amounts through the prescribed electronic ledgers by the return due date.</description>
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