Return filing deadlines for FORM GSTR-3B set, with extended monthly due dates for eligible small taxpayers. Notification prescribes electronic furnishing of the return in FORM GSTR-3B for October 2020 to March 2021 through the common portal, generally due by 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 of Jharkhand have an extended due date of the twenty-fourth day. Payment of tax must be discharged by debiting the electronic cash or electronic credit ledger as applicable, and interest, penalty or other amounts by debiting the electronic cash ledger, not later than the applicable filing due date.