GSTR-3B filing deadlines adjusted: staggered electronic return dates and ledger-based tax payment mandated for specified taxpayers. Specification of due dates for furnishing returns in FORM GSTR-3B for April 2020 to September 2020: returns to be filed electronically through the common portal on or before the twentieth day of the succeeding month, with staggered later deadlines for taxpayers below the specified turnover threshold depending on their State/Union territory. Taxpayers must discharge tax liabilities by debiting the electronic cash or electronic credit ledger and discharge interest, penalty, fees or other amounts by debiting the electronic cash ledger by the last date for filing.