Return filing deadlines: GSTR-3B returns due monthly, with extended due date for small turnover taxpayers. Specifies that returns in FORM GSTR-3B for October 2020 to March 2021 must be filed electronically through the common portal by the twentieth day of the succeeding month, with an extended due date to the twenty fourth day for taxpayers below the prescribed turnover threshold whose principal place of business is in the State. Requires registered persons to discharge tax liability by debiting the electronic cash ledger or electronic credit ledger, and to discharge interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than the applicable due date. Notification effective from 15 October 2020.