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    <title>Notification regarding to the last date of filing return in FORM GSTR-3B</title>
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    <description>The Commissioner prescribes that returns in Form GSTR-3B for the listed months must be furnished electronically through the common portal on or before the last dates specified in the Table. Registered persons furnishing Form GSTR-3B must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for filing.</description>
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      <description>The Commissioner prescribes that returns in Form GSTR-3B for the listed months must be furnished electronically through the common portal on or before the last dates specified in the Table. Registered persons furnishing Form GSTR-3B must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for filing.</description>
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