GSTR-3B return deadlines set with staggered monthly filing dates for specified taxpayers and states during Oct-Mar. Returns in FORM GSTR-3B for October 2020-March 2021 must be furnished electronically through the common portal by the twentieth day of the succeeding month, with taxpayers having an aggregate turnover of up to five crore rupees required to file by the twenty-second or twenty-fourth day depending on the state or union territory of their principal place of business. Tax and related liabilities declared in the return must be discharged by debiting the electronic cash or electronic credit ledger by the last date for filing.