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    <title>Seeks to prescribe return in FORM GSTR-3B of MGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020</title>
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    <description>Specifies filing dates for FORM GSTR-3B for April-September 2020: returns to be furnished electronically on or before the twentieth day of the succeeding month, with taxpayers having aggregate turnover up to five crore and principal place of business in the State permitted to file on or before the twenty-fourth day. Payment rule: persons filing FORM GSTR-3B must, subject to Section 49, discharge tax by debiting the electronic cash or electronic credit ledger and discharge interest, penalty or fees by debiting the electronic cash ledger, not later than the last date for furnishing the return.</description>
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      <description>Specifies filing dates for FORM GSTR-3B for April-September 2020: returns to be furnished electronically on or before the twentieth day of the succeeding month, with taxpayers having aggregate turnover up to five crore and principal place of business in the State permitted to file on or before the twenty-fourth day. Payment rule: persons filing FORM GSTR-3B must, subject to Section 49, discharge tax by debiting the electronic cash or electronic credit ledger and discharge interest, penalty or fees by debiting the electronic cash ledger, not later than the last date for furnishing the return.</description>
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