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    <title>Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020</title>
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    <description>Specifies that FORM GSTR-3B returns for October 2019 to March 2020 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month, and requires registered persons to discharge tax, interest, penalty, fees or any other amount payable by debiting the electronic cash ledger or electronic credit ledger not later than that last date.</description>
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      <description>Specifies that FORM GSTR-3B returns for October 2019 to March 2020 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month, and requires registered persons to discharge tax, interest, penalty, fees or any other amount payable by debiting the electronic cash ledger or electronic credit ledger not later than that last date.</description>
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