Return Due Dates for FORM GSTR-3B established with standard monthly deadline and a short extended deadline for small 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 taxpayers having aggregate turnover up to five crore permitted filing by the twenty second day. Payment of tax liabilities must be discharged, subject to section 49, by debiting the electronic cash ledger or electronic credit ledger as applicable, while interest, penalty, fees or other amounts must be debited from the electronic cash ledger by the last date for furnishing the return.