This notification specifies that FORM GSTR-3B for each month from October 2019 to March 2020 shall be furnished on or before the 20th day of the succeeding month. It also clarifies that tax liability must be discharged by the same due date. The notification is issued under section 168 read with rule 61(5).

Amendment:

Yes it has been amended through notification 42/2020, 25/2020, 7/2020, 77/2019, 73/2019, 67/2019, 61/2019, 17/2019,