Last dates for GSTR-3B filing set; returns must be filed electronically and liabilities paid via electronic ledgers. Notification prescribes month-wise last dates for furnishing FORM GSTR-3B electronically through the common portal for the period August to December 2017, and requires registered persons to discharge tax liabilities by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding return due date.