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    <title>Amendment in Notification No. 27/2020 - State Tax, dated the 23rd March, 2020</title>
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    <description>For taxpayers with aggregate turnover up to five crore rupees in the previous financial year, the amendment defers the electronic filing of FORM GSTR-3B for August 2020 through the common portal: one extended October deadline applies to taxpayers whose principal place of business is in a designated group of states and union territories, and a separate, slightly later October deadline applies to taxpayers located in the remaining specified states and union territories.</description>
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      <description>For taxpayers with aggregate turnover up to five crore rupees in the previous financial year, the amendment defers the electronic filing of FORM GSTR-3B for August 2020 through the common portal: one extended October deadline applies to taxpayers whose principal place of business is in a designated group of states and union territories, and a separate, slightly later October deadline applies to taxpayers located in the remaining specified states and union territories.</description>
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