GSTR-3B filing deadline: monthly returns must be filed by the 20th succeeding month and paid from electronic ledgers. Prescribes that FORM GSTR-3B for July-September 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the tax period, and requires registered persons to discharge liabilities shown in that return by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing due date, subject to statutory payment provisions.