As of 01/Nov/2020 (day lights savings change):
when due date is set on an issue, JIRA Cloud Sheets shows day earlier.
Example: Set issue due date to 09/Nov/2020, extract in JIRA() for duedate yields 08/Nov/2020 23:00
Appears to be potential miscalculation based on Day Light Saving change on 01/Nov/2020
