Return filing due dates set for monthly FORM GSTR-3B with standard and small-taxpayer deadlines and ledger-based payment requirement. Prescribes that FORM GSTR-3B for April-September 2020 must be furnished electronically by the twentieth day of the succeeding month, except taxpayers with aggregate turnover up to rupees five crore and principal place in Chhattisgarh who have until the twenty-second day. Requires discharge of tax by debiting the electronic cash ledger or electronic credit ledger and payment of interest, penalty, fees or other amounts by debiting the electronic cash ledger not later than the specified return-filing date. Effective from 23 March 2020.