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    <title>Regarding the filling of return in FORM GSTR-3B of the month of October 2020 to March 2021</title>
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    <description>FORM GSTR-3B for October 2020 to March 2021 must be filed electronically through the common portal by the twentieth day of the following month, with an extended date to the twenty fourth day for certain lower turnover in state taxpayers. Tax liabilities must be discharged by debiting the electronic cash or electronic credit ledger as applicable, and interest, penalty, fees or other amounts must be debited from the electronic cash ledger, not later than the applicable filing due date, subject to section 49.</description>
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