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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>The Commissioner specifies that FORM GSTR-3B for each month from October 2019 to March 2020 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month, and registered persons must discharge liabilities shown in the return by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last filing date.</description>
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      <description>The Commissioner specifies that FORM GSTR-3B for each month from October 2019 to March 2020 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month, and registered persons must discharge liabilities shown in the return by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last filing date.</description>
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