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    <title>Seeks to prescribe return in FORM GSTR-3B of DGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020</title>
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    <description>Prescribes monthly filing deadlines for FORM GSTR-3B for April-September 2020 to be furnished electronically through the common portal by the twentieth day of the succeeding month, with an extended twenty fourth day deadline for eligible small taxpayers. Requires registered persons to discharge tax liabilities via the electronic cash or credit ledger and other liabilities via the electronic cash ledger not later than the return due date. Notification effective from 23 March 2020.</description>
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      <description>Prescribes monthly filing deadlines for FORM GSTR-3B for April-September 2020 to be furnished electronically through the common portal by the twentieth day of the succeeding month, with an extended twenty fourth day deadline for eligible small taxpayers. Requires registered persons to discharge tax liabilities via the electronic cash or credit ledger and other liabilities via the electronic cash ledger not later than the return due date. Notification effective from 23 March 2020.</description>
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