Return filing deadline for Form GSTR-3B set, requiring electronic ledger payment by corresponding due dates. The Commissioner specifies statutory deadlines for furnishing returns in FORM GSTR-3B for specified months to be filed electronically through the common portal by the corresponding last dates. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fees or other payable amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the same last date on which the return is required to be furnished.