GSTR-3B due dates revised: monthly return deadline moved to the following month with a short extension for smaller taxpayers. Returns in FORM GSTR-3B for April-September 2020 must be filed electronically by the twentieth day of the month following each month, with taxpayers whose aggregate turnover in the previous financial year does not exceed five crore permitted to file by the twenty second day; tax liabilities must be discharged by debiting the electronic cash or electronic credit ledger as applicable, and interest, penalty, fees or other amounts must be debited from the electronic cash ledger, no later than the applicable filing date.