GSTR-3B filing extension allows small state-based taxpayers additional time to furnish August return electronically via common portal. The notification inserts a proviso allowing taxpayers with an aggregate turnover up to rupees five crore in the previous financial year, whose principal place of business is in the State, to furnish FORM GSTR-3B for August 2020 electronically through the common portal on or before the 3rd day of October, 2020.