Due date for furnishing Form GSTR-3B set as the twentieth day of the succeeding month; payment via electronic ledgers required. Prescribes the due date for furnishing Form GSTR-3B for specified months as the twentieth day of the succeeding month, to be submitted electronically through the common portal, and requires discharge of tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than that last date.