Furnishing return in FORM GSTR-3B required electronically by specified monthly deadline; payment to be debited from electronic ledgers. Returns in FORM GSTR-3B for July 2018 to March 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the tax period. Registered persons furnishing FORM GSTR-3B must 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 that filing deadline and subject to the Act's provisions governing ledger utilisation.