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    <title>Prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020 under the HGST Act, 2017</title>
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    <description>The due date for furnishing returns in Form GSTR-3B for the specified months is the twentieth day of the succeeding month, to be filed electronically through the common portal. Tax liabilities shown in Form GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.</description>
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      <description>The due date for furnishing returns in Form GSTR-3B for the specified months is the twentieth day of the succeeding month, to be filed electronically through the common portal. Tax liabilities shown in Form GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.</description>
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