GSTR-3B filing deadlines set with staggered due dates and electronic payment mandate for tax and dues. Form GSTR-3B for October 2020-March 2021 must be filed electronically via the common portal by the twentieth day of the succeeding month; taxpayers with aggregate turnover up to five crore and principal place of business in Uttar Pradesh may file by the twenty-fourth day. Tax liabilities shown 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 discharged by debiting the electronic cash ledger, not later than the filing due date.