GSTR-3B due dates set for April-September 2020: standard monthly filing, extended dates for small taxpayers, and payment rules. Returns in FORM GSTR-3B for April-September 2020 must be filed electronically by the twentieth day of the succeeding month, except taxpayers with aggregate turnover up to rupees five crore may file by the twenty-second day. Tax liability must be discharged by debiting the electronic cash ledger or electronic credit ledger as applicable, while interest, penalty, fees and other amounts must be debited from the electronic cash ledger, and all payments must be made not later than the relevant filing due date. The notification is effective from 23 March 2020.