Due date for GSTR-3B returns set as twentieth day following each month; payment via electronic ledgers required. Returns in FORM GSTR-3B for the months specified must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month, and registered persons must discharge liabilities for tax, interest, penalty, fees or any other amount by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that prescribed due date.