GSTR-3B filing deadlines clarified-returns must be filed electronically and tax liabilities discharged via e-ledgers by due dates. Specifies filing deadlines for FORM GSTR-3B for April-June 2018 to be furnished electronically through the common portal by the respective last dates. Mandates that registered persons furnishing FORM GSTR-3B must, subject to section 49 of the Act, discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than the corresponding last date for filing. Includes a transitional provision extending the filing period for taxpayers obtaining GSTIN under a specified notification to a consolidated final date, as amended.