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    <title>Due dates of GSTR-3B for the months October-20 to March-21</title>
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    <description>FORM GSTR-3B returns for October 2020-March 2021 must be filed electronically through the common portal by the twentieth day succeeding each month, with taxpayers having aggregate turnover up to five crore permitted filing by the twenty second day; payments must be discharged by debiting the electronic cash or electronic credit ledger as applicable, and interest, penalty or other amounts by debiting the electronic cash ledger, subject to statutory payment provisions. The notification is effective from mid October 2020.</description>
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      <description>FORM GSTR-3B returns for October 2020-March 2021 must be filed electronically through the common portal by the twentieth day succeeding each month, with taxpayers having aggregate turnover up to five crore permitted filing by the twenty second day; payments must be discharged by debiting the electronic cash or electronic credit ledger as applicable, and interest, penalty or other amounts by debiting the electronic cash ledger, subject to statutory payment provisions. The notification is effective from mid October 2020.</description>
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