Return filing dates for GSTR-3B set; payment must be debited from electronic ledgers by due dates. Returns in FORM GSTR-3B for August-December 2017 must be furnished electronically by the specified last dates (20 Sept, 20 Oct, 20 Nov, 20 Dec and 20 Jan respectively). Registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding filing due date.