Return Filing Deadlines: staggered due dates for FORM GSTR-3B with ledger-based tax payment obligations specified. Specifies staggered due dates for furnishing FORM GSTR-3B electronically for April-September 2020, with a general due date on the twentieth day of the succeeding month and extended deadlines for taxpayers below a specified turnover threshold allocated by State/Union territory groups; provides additional specific extensions for May 2020. Requires discharge of tax and other liabilities shown in FORM GSTR-3B by debiting the electronic cash ledger or electronic credit ledger, and payment of interest, penalty, fees or other amounts from the electronic cash ledger by the applicable return due date.