Return Due Dates: GSTR-3B monthly filings set with extended deadline for small-state taxpayers and mandatory electronic payment. Specifies that FORM GSTR-3B for April-September 2020 must be filed electronically on or before the twentieth day of the month following each month, with a proviso allowing taxpayers with aggregate turnover up to rupees five crore and principal place of business in Tamil Nadu to file on or before the twenty-second day. Payment of tax must be discharged by debiting electronic cash or electronic credit ledger as applicable, and interest, penalty, fees or other amounts by debiting the electronic cash ledger, by the last date for filing.