GSTR-3B filing due dates and electronic payment rules were prescribed for Uttar Pradesh registered taxpayers. Specified the due dates for furnishing FORM GSTR-3B electronically through the common portal for April, May and June 2018, and required filing on or before the respective dates set out in the table. For taxpayers obtaining GSTIN under the specified notification, FORM GSTR-3B for July 2017 to November 2018 was to be furnished on or before 31 December 2018. Registered persons were also required, subject to section 49, to discharge tax and other amounts by debiting the electronic cash ledger or electronic credit ledger by the return due date.