Extension of GSTR-3B filing dates permits postponed electronic filing and mandates ledger debit for tax discharge. Extension of due dates for furnishing GSTR-3B returns for August-December 2017 is prescribed, shifting monthly electronic submission deadlines to the later dates listed in the Table. Registered persons must discharge tax liabilities, including tax, interest, penalty and fees, by debiting the electronic cash ledger or electronic credit ledger as applicable, not later than the revised last date for filing specified in the Table, subject to statutory payment provisions.