GST return deadlines require electronic submission of FORM GSTR-3B by monthly due dates, extended for small taxpayers. The Commissioner mandates electronic furnishing of FORM GSTR-3B via the common portal for October 2020 to March 2021 by the twentieth day of the succeeding month, with taxpayers having aggregate turnover up to five crore rupees permitted to 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 debited from the electronic cash ledger, not later than the applicable filing due date. The notification is effective from 15th October, 2020.