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    <title>Prescribe return in FORM GSTR-3B of PGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021</title>
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    <description>The Commissioner mandates electronic furnishing of FORM GSTR-3B via the common portal for October 2020 to March 2021 by the twentieth day of the succeeding month, with taxpayers having aggregate turnover up to five crore rupees permitted to file by the twenty fourth day. Tax liabilities must be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty, fees or other amounts must be debited from the electronic cash ledger, not later than the applicable filing due date. The notification is effective from 15th October, 2020.</description>
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      <description>The Commissioner mandates electronic furnishing of FORM GSTR-3B via the common portal for October 2020 to March 2021 by the twentieth day of the succeeding month, with taxpayers having aggregate turnover up to five crore rupees permitted to file by the twenty fourth day. Tax liabilities must be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty, fees or other amounts must be debited from the electronic cash ledger, not later than the applicable filing due date. The notification is effective from 15th October, 2020.</description>
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