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    <description>Extension of filing deadlines for FORM GSTR-3B returns is provided for taxpayers with aggregate turnover up to Rupees Five Crore in the previous financial year, requiring these taxpayers to furnish their GSTR-3B electronically through the common portal for the months of January, February and March 2020 on the prescribed extended dates by insertion of a further proviso to the earlier notification.</description>
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      <description>Extension of filing deadlines for FORM GSTR-3B returns is provided for taxpayers with aggregate turnover up to Rupees Five Crore in the previous financial year, requiring these taxpayers to furnish their GSTR-3B electronically through the common portal for the months of January, February and March 2020 on the prescribed extended dates by insertion of a further proviso to the earlier notification.</description>
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