Return filing deadlines for GSTR-3B monthly returns set; extended deadline for taxpayers with lower turnover. Specifies filing timelines for returns in FORM GSTR-3B for October 2020 to March 2021: returns are to be furnished electronically through the common portal by the twentieth day of the succeeding month, with an extended deadline to the twenty second day for taxpayers with aggregate turnover up to five crore rupees in the previous year. Payment mechanics require tax to be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty or other amounts to be debited from the electronic cash ledger, on or before the return filing due date.