GSTR-3B filing deadlines set for October-March; smaller turnover taxpayers receive a short extension and payment rules clarified. Specifies filing in FORM GSTR-3B for October 2020 to March 2021: general filing due on the twentieth day of the succeeding month; taxpayers with aggregate turnover up to five crore rupees whose principal place of business is in the State shall file by the twenty-second day. Payment of tax must be discharged by debiting the electronic cash ledger or electronic credit ledger as applicable; interest, penalty and other amounts must be debited to the electronic cash ledger, and all payments made not later than the last date for furnishing the return. Notification effective 15th October 2020.