GSTR-3B filing deadlines: electronic returns and ledger-based payment obligations imposed with extended dates for small taxpayers. Specification of timelines for furnishing GSTR-3B returns for April-September 2020: returns must be filed electronically through the common portal by the twentieth day of the succeeding month, while taxpayers below a prescribed turnover threshold with principal place of business in the State have until the twenty-fourth day. Registered persons must discharge tax liabilities by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty or fees by debiting the electronic cash ledger, not later than the specified due date.