Due date for GSTR-3B set as the twentieth day succeeding the tax month; payment via electronic ledgers required. Specifies that FORM GSTR-3B for July-September 2019 must be furnished electronically on the common portal on or before the twentieth day of the month following the relevant month, and requires registered persons to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that due date, subject to the Act's payment provisions.