Deferred GST return filing for small taxpayers: extended deadline for August GSTR-3B submission via common portal. The amendment adds a proviso requiring taxpayers with aggregate turnover up to five crore rupees in the previous financial year, whose principal place of business is in Jharkhand, to furnish FORM GSTR-3B for August 2020 electronically through the common portal by the extended deadline; the notification is effective from 24th June, 2020.