GSTR-3B due dates adjusted for Oct-Mar with standard 20th and smaller taxpayers 24th; payments via e ledgers required. Specifies that FORM GSTR-3B for October 2020-March 2021 must be filed electronically through the common portal by the twentieth day of the following month, with taxpayers below a turnover threshold allowed until the twenty fourth day. Registered persons must discharge tax by debiting the electronic cash ledger or electronic credit ledger as applicable, and discharge interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than the last date for furnishing the return.