GSTR-3B return due dates set, with extended filing window for smaller taxpayers and payment via electronic ledgers. Filing timelines for GSTR-3B returns for April-September 2020 require electronic submission through the common portal, generally by the twentieth day of the month following the relevant month, with an extended furnishing window to the twenty-fourth day for taxpayers below a specified turnover threshold. Tax liabilities must be discharged by debiting the electronic cash or electronic credit ledger, and liabilities for interest, penalty, fees or other amounts must be debited to the electronic cash ledger, not later than the last date for furnishing the return. The notification is effective from 23rd March 2020.