Due date for GSTR-3B returns set as twentieth day of succeeding month; payments must be via electronic cash or credit ledgers. The Commissioner specifies that FORM GSTR-3B for October 2019 to March 2020 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month. Registered persons must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date, subject to the Act's payment provisions.