GST return deadline extension for small taxpayers allows staggered Form GSTR-3B filing across specified states. The notification amends Notification No.44/2019 by inserting two provisos prescribing staggered electronic filing due dates for FORM GSTR-3B for January, February and March 2020 for taxpayers with aggregate turnover up to rupees Five Crore, allocating earlier due dates for specified southern and western States and certain Union territories and later due dates for specified northern, eastern and northeastern States and remaining Union territories, to be filed through the common portal under the powers of section 168 of the CGST Act read with rule 61(5) of the CGST Rules.