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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>Returns in FORM GSTR-3B must be furnished electronically on the common portal on or before the twentieth day of the month succeeding each taxable month. Registered persons furnishing FORM GSTR-3B must discharge liabilities for tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that return due date.</description>
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      <description>Returns in FORM GSTR-3B must be furnished electronically on the common portal on or before the twentieth day of the month succeeding each taxable month. Registered persons furnishing FORM GSTR-3B must discharge liabilities for tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that return due date.</description>
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