Return filing deadlines for FORM GSTR-3B set; tax payment must be debited from electronic ledgers by due date. Registered persons must furnish FORM GSTR-3B electronically through the common portal by the specified last dates for the relevant months. They must 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 last date for furnishing the return.