Due dates for GSTR-3B filings set; monthly returns must be filed and liabilities discharged via electronic ledgers. Specification of due dates for furnishing FORM GSTR-3B for specified months requires electronic filing by the stated deadlines; taxpayers must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger in accordance with section 49 of the Act no later than the last filing date for the relevant monthly return.