Electronic GST return submission requires FORM GSTR-3 via portal; liabilities debited from electronic ledgers and refunds claimed. Every registered taxable person, excluding those under the composition scheme, must file FORM GSTR-3 electronically via the Common Portal or notified facilitation centres. Part A is auto-generated from GSTR-1, GSTR-2, the electronic credit ledger, electronic cash ledger and electronic tax liability register. Part B is used to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash and/or credit ledger, and to claim refunds of electronic cash ledger balances as an application under section 38. Extensions may permit alternative filing methods as notified.