GSTR-3B filing deadlines set with a later date for smaller UP taxpayers and ledger-based payment required by due date. Specifies that returns in FORM GSTR-3B for April to September 2020 must be filed electronically through the common portal by the twentieth day of the succeeding month, with an extended due date to the twenty fourth day for taxpayers below a turnover threshold whose principal place of business is in Uttar Pradesh. Payment of tax liability must be discharged by debiting the electronic cash ledger or electronic credit ledger, and other amounts by debiting the electronic cash ledger, no later than the applicable filing due date.