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<h1>Bihar Tax Dept Requires Electronic FORM GSTR-3B Filing; Deadlines Vary by Turnover and Location.</h1> The notification issued on December 18, 2020, by the Bihar Commercial Tax Department mandates the electronic submission of FORM GSTR-3B under the Bihar Goods and Services Tax Rules, 2017. Taxpayers must file returns for October 2020 to March 2021 by the 20th of the following month. Those with an annual turnover of up to five crore rupees in specified states and union territories have extended deadlines: the 22nd or 24th, depending on their location. Tax liabilities must be settled through the electronic cash or credit ledger by the specified filing date.