Extension of return filing deadline for FORM GSTR-3B granted, allowing electronic submission within an extended compliance window. Extension of the statutory timeline for furnishing the monthly return in FORM GSTR-3B is authorised by a state notification inserting a proviso to permit electronic submission of the specified monthly return through the common portal on or before the extended date, modifying a prior departmental notification to create a temporary, time-limited extension of the filing obligation for the month concerned.