GSTR-3B filing extension for small taxpayers: staggered monthly deadlines granted for January-March returns. Extension of filing deadlines for FORM GSTR-3B returns is provided for taxpayers with aggregate turnover up to Rupees Five Crore in the previous financial year, requiring these taxpayers to furnish their GSTR-3B electronically through the common portal for the months of January, February and March 2020 on the prescribed extended dates by insertion of a further proviso to the earlier notification.