GSTR-3B filing schedule and ledger-based tax payment framework notified for the return period. Prescribes the filing schedule for Form GSTR-3B for July 2018 to March 2019, requiring electronic furnishing through the common portal on or before the 20th day of the succeeding month, with a special due date of 24 August 2018 for July 2018. It also states that registered persons furnishing GSTR-3B must discharge tax, interest, fee, or other payable amounts on or after the due date by debiting the electronic cash ledger or electronic credit ledger, subject to Section 49.