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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 for the months October 2019 to March 2020 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each period, and requires that tax liabilities shown in FORM GSTR-3B be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date, subject to statutory payment provisions.</description>
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