GSTR filing deadlines set; electronic returns required and liabilities must be paid from electronic ledgers by the due date. The Commissioner prescribes monthly due dates for filing FORM GSTR-3B for August to December 2017 to be submitted electronically via the common portal, and requires that tax, interest, penalty, fees or other amounts payable under the Act be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding return due date.