Return filing deadline: GSTR-3B due monthly by the twentieth day after each month; tax payable via electronic ledgers. The return in FORM GSTR-3B for each month from April 2019 to June 2019 shall be furnished electronically through the common portal on or before the twentieth day of the month succeeding such month, and every registered person furnishing FORM GSTR-3B shall discharge tax, interest, penalty, fees or any other amount payable by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than that last date.