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    <title>Last date for filling of return in FORM GSTR-3B</title>
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    <description>The Commissioner prescribes last dates for electronic filing of FORM GSTR-3B for specified months and requires registered persons to discharge tax, interest, penalty, fee or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date specified in the Table.</description>
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      <description>The Commissioner prescribes last dates for electronic filing of FORM GSTR-3B for specified months and requires registered persons to discharge tax, interest, penalty, fee or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date specified in the Table.</description>
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