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    <title>Seeks to prescribe return in FORM GSTR-3B of HPGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020</title>
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    <description>Specifies that FORM GSTR-3B for each month April-September 2020 must be furnished electronically through the common portal by the twenty-fourth day of the month succeeding the relevant month. Registered persons must discharge tax liabilities by debiting the electronic cash ledger or electronic credit ledger and discharge interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than that due date, subject to the Act&#039;s provisions on payment of tax liabilities.</description>
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      <description>Specifies that FORM GSTR-3B for each month April-September 2020 must be furnished electronically through the common portal by the twenty-fourth day of the month succeeding the relevant month. Registered persons must discharge tax liabilities by debiting the electronic cash ledger or electronic credit ledger and discharge interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than that due date, subject to the Act&#039;s provisions on payment of tax liabilities.</description>
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