Taxpayers having aggregate turnover up to 5 crores in the previous financial year of specified States to file GSTR-3B for the month of May 2020 on or before 14.07.2020.
(HP, P&H, Uttarakhand, Rajasthan, UP, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, WB, Jharkhand, Odisha, UT of J&K, Ladakh, Chandigarh & Delhi)