GSTR-3B filing deadlines set; electronic filing and payment via cash or credit ledger required by notified last dates. The notification specifies final dates for furnishing the return in FORM GSTR-3B for April, May and June 2018 to be filed electronically through the common portal. It further requires registered persons to discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the respective last date for furnishing the return.