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<h1>West Bengal Mandates Electronic Submission of GSTR-3B Returns for April-June 2019 by 20th of Following Month.</h1> The Commissioner of State Tax, West Bengal, mandates that the GSTR-3B returns for April, May, and June 2019 must be submitted electronically by the 20th of the following month. This directive, issued under the West Bengal Goods and Services Tax Act, 2017, requires registered persons to settle their tax liabilities, including tax, interest, penalties, and fees, via the electronic cash or credit ledger by the specified deadlines. This notification is made under the authority granted by section 168 of the Act and rule 61 of the West Bengal GST Rules, 2017.