Return filing deadlines adjusted for specified months with extended due dates for small turnover taxpayers. Specifies that FORM GSTR-3B returns must be furnished electronically through the common portal by the twentieth day of the month succeeding each month; taxpayers below a prescribed turnover threshold with principal place of business in the State are allowed an extended due date to the twenty-fourth day. Registered persons must discharge tax liabilities by debiting the electronic cash ledger or electronic credit ledger and discharge interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than the last date for furnishing the return. The notification is effective from the stated effective date.