GSTR-3B filing deadline set: monthly returns due electronically by twentieth day; payments to be debited from electronic ledgers. Prescribes that FORM GSTR-3B for April-June 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month, and that tax liabilities declared in that return must be discharged by debiting the electronic cash ledger or electronic credit ledger not later than that same due date, subject to the Act's payment provisions.