GSTR-3B filing deadline: monthly returns for April-September 2020 due by 20th, smaller taxpayers by 22nd. Notification prescribes that FORM GSTR-3B for April-September 2020 shall be furnished electronically through the common portal by the twentieth day of the succeeding month, with taxpayers having aggregate turnover up to five crore rupees permitted until the twenty second day. Taxes declared in FORM GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty, fees or other amounts must be debited from the electronic cash ledger, not later than the specified return due date.