GSTR-3B filing and tax payment deadlines were prescribed for monthly returns under the Uttar Pradesh GST framework. Electronic furnishing of FORM GSTR-3B was specified for each month from October 2019 to March 2020 under the Uttar Pradesh Goods and Services Tax Act, 2017. The return was required to be filed through the common portal on or before the twentieth day of the month succeeding the relevant month. Every registered person furnishing FORM GSTR-3B was required, subject to section 49 of the Act, to discharge liability towards tax, interest, penalty, fees or any other amount payable by debiting the electronic cash ledger or electronic credit ledger.