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    <title>Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner</title>
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    <description>The notification amends prior Assam SGST guidance to require that returns in FORM GSTR-3B for January, February and March 2020, for taxpayers with aggregate turnover up to five crore whose principal place of business is in Assam, be furnished electronically through the common portal by the staggered deadlines of 24th February 2020, 24th March 2020 and 24th April 2020 respectively.</description>
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