GSTR-3B filing deadlines updated: extended monthly due dates and specified electronic ledger payment rules for taxpayers. 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, except that taxpayers with aggregate turnover up to five crore rupees in the previous financial year and principal place of business in Himachal Pradesh may file by the twenty-fourth day. Tax liabilities must be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty, fees or other amounts must be paid by debiting the electronic cash ledger, no later than the prescribed filing date.