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    <title>Prescribing the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019, on or before the twentieth day of the month succeeding such month.</title>
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    <description>Specification requires furnishing of FORM GSTR-3B electronically through the common portal on or before the twentieth day of the succeeding month for the stated quarter; registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that prescribed due date.</description>
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