GSTR-3B filing due date and electronic tax payment framework fixed for monthly returns under Uttarakhand GST. The filing of FORM GSTR-3B for the months from July 2018 to March 2019 under the Uttarakhand Goods and Services Tax regime is to be made electronically on the common portal on or before the twentieth day of the month succeeding the relevant month. Every registered person furnishing FORM GSTR-3B must, subject to section 49, discharge tax and other liabilities by debiting the electronic cash ledger or electronic credit ledger, as applicable, by the due date for filing the return.