GSTR-3B filing deadlines established and payment must be discharged via electronic cash or credit ledgers by the due date. Specification of monthly due dates for furnishing Form GSTR-3B for August-December 2017 is prescribed, requiring electronic submission through the common portal by the last dates set out for each month, and payment of tax, interest, penalty, fees or other amounts declared in Form GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger not later than the respective last date for the return.