GSTR-3B filing deadlines set with staggered monthly due dates and mandated electronic ledger payments for taxpayers. Specifies that FORM GSTR-3B for April-September 2020 must be furnished electronically by the twentieth day of the succeeding month as a general rule, with taxpayers having aggregate turnover up to rupees five crore in the previous year subject to staggered deadlines-twenty-second day for specified states/UTs and twenty-fourth day for other specified states/UTs. Tax liabilities are to be discharged by debiting the electronic cash or electronic credit ledger, and interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than the applicable due date.