Extension of GSTR-3B filing deadlines allows revised electronic filing and requires tax payment via e ledgers by the revised due dates. The notification prescribes revised last dates for electronic filing of FORM GSTR-3B for August-December 2017 and requires every registered person furnishing that return to 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 revised last date for filing.