Return filing requirement: small taxpayers in specified states must file GSTR-3B electronically for the early months by designated due dates. Proviso requires the return in FORM GSTR-3B for January, February and March 2020 for taxpayers with aggregate turnover up to rupees five Crore in the previous financial year, whose principal place of business is in the listed States and Union territories, to be furnished electronically through the common portal on or before 24th February, 24th March and 24th April 2020 respectively.