Extended filing deadlines for FORM GSTR-3B permit deferred electronic submission and require payment from electronic ledgers by the new due dates. Extension of filing dates for returns in FORM GSTR-3B for August-December 2017 sets deferred last dates for electronic submission through the common portal and requires registered persons to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger on or before the corresponding extended last date.