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<h1>Return filing deadline for monthly tax return set; electronic payment via cash or credit ledger required by portal deadline.</h1> The Commissioner specifies final dates for electronic submission of FORM GSTR-3B for April, May and June 2018 as set out in the Table, and requires every registered person furnishing FORM GSTR-3B 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 corresponding last date for furnishing the return, subject to the Act's payment provisions.