Extension of GSTR-3B due date for small taxpayers in specified states, staggered deadlines announced for August returns. Amendment extends the due date for furnishing FORM GSTR-3B for August 2020 for taxpayers with aggregate turnover up to five crore in the previous financial year, by inserting two provisos that permit electronic filing through the common portal by later, state-grouped deadlines for taxpayers based on the principal place of business.