<h1>Record 43.67 lakh businesses filed GSTR-3B for October, with Punjab leading at 73.09% timely submissions.</h1> As of November 21, 2017, 43.67 lakh businesses filed their initial GSTR-3B returns for October, marking the highest monthly filing within the due date, according to the GST Network. This represents about 56% of registered taxpayers, showing a consistent increase from previous months. For September, 39.33 lakh returns were filed on time, compared to 28.46 lakh in August and 33.98 lakh in July. Despite the improvement, many taxpayers continue to file on the last day. Punjab led all states with 73.09% of its taxpayers filing returns for October. Taxpayers are encouraged to file early to avoid last-minute issues.