GSTR-3B filing deadlines set; registered persons must discharge tax liabilities via electronic cash or credit ledger by each deadline. The Commissioner specifies that the return in FORM GSTR-3B for April, May and June 2018 shall be furnished electronically through the common portal on or before the respective last dates listed in the notification. Every registered person furnishing FORM GSTR-3B must, subject to section 49, discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the last date for furnishing the return.