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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 Rs. 5 crore.</title>
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    <description>The Commissioner of State Tax amended a prior notification to insert a proviso permitting taxpayers with aggregate turnover up to a specified threshold in the previous financial year to furnish FORM GSTR-3B for the month of August 2020 electronically through the common portal by an extended deadline. The amendment applies only to the August 2020 return and modifies the first paragraph of the earlier notification by adding the said proviso while preserving electronic filing requirements.</description>
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