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    <title>Notification regarding last date for filing of return in FORM GSTR-3B</title>
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    <description>The notification prescribes that returns in FORM GSTR-3B for specified months must be furnished electronically through the common portal on or before the prescribed last dates. It further requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for furnishing the return.</description>
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      <description>The notification prescribes that returns in FORM GSTR-3B for specified months must be furnished electronically through the common portal on or before the prescribed last dates. It further requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for furnishing the return.</description>
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