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    <description>For taxpayers with principal place of business in Uttar Pradesh and aggregate turnover up to five crore rupees in the previous year, the due date to furnish Form GSTR-3B for August 2020 is extended to the third day of October 2020, to be furnished electronically through the common portal; this amendment adds a proviso to the earlier notification under section 168 of the Uttar Pradesh GST Act read with rule 61(5) of the Uttar Pradesh GST Rules.</description>
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      <description>For taxpayers with principal place of business in Uttar Pradesh and aggregate turnover up to five crore rupees in the previous year, the due date to furnish Form GSTR-3B for August 2020 is extended to the third day of October 2020, to be furnished electronically through the common portal; this amendment adds a proviso to the earlier notification under section 168 of the Uttar Pradesh GST Act read with rule 61(5) of the Uttar Pradesh GST Rules.</description>
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