Filing deadline for FORM GSTR-3B requires electronic ledger payment by the prescribed due date to discharge tax liabilities. The Commissioner prescribes last dates for furnishing FORM GSTR-3B for April, May and June 2018 to be filed electronically through the common portal by their respective due dates, and requires that registered persons 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.