Form GSTR-3B deadlines set with standard monthly due date and extended date for small Delhi taxpayers. The Commissioner prescribes that returns in FORM GSTR-3B for October 2020 to March 2021 be furnished electronically through the common portal by the twentieth day of the following month, with a later twentieth-to-twenty-fourth-day due date for lower-turnover Delhi principal-place taxpayers. Tax liabilities must be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty, fees or other amounts by debiting the electronic cash ledger, on or before the applicable due date. The notification is effective from 15 October 2020.