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<h1>Registered Persons Must File GSTR-3B Electronically; QRMP Scheme and Composition Taxpayer Deadlines Vary by Location and Category.</h1> Under the CGST Act, registered persons, excluding certain categories, must file GSTR-3B returns electronically. Taxpayers under the QRMP scheme have specific due dates based on their location, while others must file by the 20th of the following month. Composition taxpayers file quarterly and annual returns, with specific forms and deadlines. The rules outline payment procedures, including using electronic ledgers. Extensions and notifications adjust due dates for specific regions. Circulars provide clarifications on various GST-related issues, including the QRMP scheme, COVID-19 relief measures, and compliance for companies under insolvency.