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    <title>Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to 5 crore.</title>
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    <description>Amendment extends the due date for furnishing FORM GSTR-3B for August 2020 for taxpayers with aggregate turnover up to five crore in the previous financial year, by inserting two provisos that permit electronic filing through the common portal by later, state-grouped deadlines for taxpayers based on the principal place of business.</description>
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