GSTR-3B filing timing: monthly returns due in the month following the taxable month; small Andhra Pradesh taxpayers get a short additional grace period. Returns in FORM GSTR-3B for each month April 2020 to September 2020 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the tax period, except that taxpayers with aggregate turnover up to rupees five crore and principal place of business in Andhra Pradesh shall file on or before the twenty-second day. Tax liabilities are to be discharged, subject to section 49, by debiting the electronic cash or electronic credit ledger and payments for interest, penalty or fees by debiting the electronic cash ledger not later than the specified due date.