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    <description>The Commissioner amends the prior notification to insert two provisos extending electronic filing deadlines for FORM GSTR-3B for May 2020: taxpayers above the aggregate turnover threshold must file through the common portal by an extended June date, while taxpayers at or below the threshold whose principal place of business is in Tripura must file through the common portal by a later July date.</description>
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      <description>The Commissioner amends the prior notification to insert two provisos extending electronic filing deadlines for FORM GSTR-3B for May 2020: taxpayers above the aggregate turnover threshold must file through the common portal by an extended June date, while taxpayers at or below the threshold whose principal place of business is in Tripura must file through the common portal by a later July date.</description>
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