Taxpayers having an aggregate turnover of more than Rs. 5 crores in the previous financial year shall furnish Form GSTR-3B for the month of May, 2020 by 27-6-2020. For taxpayers having turnover upto Rs. 5 crores, the due date of filing Form GSTR-3B for the month of May, 2020 has been extended to 12-7-2020 and 14-7-2020 respectively having place of business in specified states.