GSTR-3B filing deadline extension for Aug-Dec 2017; payments must be made via electronic cash or credit ledgers by revised dates. The Commissioner specifies revised last dates for furnishing FORM GSTR-3B electronically for August-December 2017, with each month's return required by the twentieth day of the following month; registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than the corresponding revised last date.