Due date for GSTR-3B returns set as twentieth day of succeeding month; tax liabilities must be discharged from electronic ledgers. The due date for furnishing returns in Form GSTR-3B for the specified months is the twentieth day of the succeeding month, to be filed electronically through the common portal. Tax liabilities shown in Form GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.