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    <title>Amendment in Notification No. 29/2020 – State Tax, dated the 23rd March, 2020</title>
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    <description>The amendment extends the electronic filing deadline for FORM GSTR-3B for taxpayers with aggregate turnover up to five crore rupees in the previous financial year. It inserts two provisos creating two jurisdictional groups and prescribes different extended due dates for the August return for taxpayers whose principal place of business lies in the listed States and Union territories, with filing to be made through the common portal.</description>
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      <description>The amendment extends the electronic filing deadline for FORM GSTR-3B for taxpayers with aggregate turnover up to five crore rupees in the previous financial year. It inserts two provisos creating two jurisdictional groups and prescribes different extended due dates for the August return for taxpayers whose principal place of business lies in the listed States and Union territories, with filing to be made through the common portal.</description>
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