Return filing deadline for GSTR-3B specified; tax liabilities must be discharged through electronic cash or credit ledgers by the deadline. The Commissioner prescribes specific monthly due dates for furnishing FORM GSTR-3B electronically through the common portal, and every registered person furnishing GSTR-3B must, subject to section 49, discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash or electronic credit ledger not later than the corresponding filing deadline for the return period.