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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>An amendment inserting sub rule (6) to Rule 61 of the Central Goods and Services Tax Rules establishes a staggered filing regime for Form GSTR 3B for the tax periods October 2020-March 2021, linking monthly due dates to PAN wise aggregate turnover in the previous year and to the taxpayer&#039;s principal place of business, and allocating three cohorts of due dates based on turnover threshold and State/UT groupings.</description>
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      <description>An amendment inserting sub rule (6) to Rule 61 of the Central Goods and Services Tax Rules establishes a staggered filing regime for Form GSTR 3B for the tax periods October 2020-March 2021, linking monthly due dates to PAN wise aggregate turnover in the previous year and to the taxpayer&#039;s principal place of business, and allocating three cohorts of due dates based on turnover threshold and State/UT groupings.</description>
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