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    <title>Due dates for filing of Form GSTR-3B for the Tax Periods from October, 2020 till March, 2021</title>
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    <description>A sub rule to Rule 61 establishes a staggered filing regime for Form GSTR 3B for the tax periods October 2020-March 2021, categorising taxpayers by aggregate turnover and principal place of business to assign three different monthly due date tiers, with larger turnover taxpayers given the earliest due date and other taxpayers allocated later due dates by State/UT groupings.</description>
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      <description>A sub rule to Rule 61 establishes a staggered filing regime for Form GSTR 3B for the tax periods October 2020-March 2021, categorising taxpayers by aggregate turnover and principal place of business to assign three different monthly due date tiers, with larger turnover taxpayers given the earliest due date and other taxpayers allocated later due dates by State/UT groupings.</description>
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