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    <title>Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.</title>
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    <description>The notification prescribes electronic furnishing of FORM GSTR-3B for October 2020 to March 2021 through the common portal by a baseline due date, with two staggered extended dates for taxpayers below a specified aggregate turnover threshold depending on their State or Union Territory. It requires that tax liabilities be discharged by debiting the electronic cash or electronic credit ledger, and that interest, penalty, fees or other amounts be discharged by debiting the electronic cash ledger, all not later than the last date for furnishing the return.</description>
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