Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 36/2020 dated 3rd April, 2020 to extend the due date for furnishing of return in Form GSTR-3B for the month of May, 2020 for the class of registered persons as mentioned in the table below:
| SL No. | Class of Registered Persons | Due date | Extended Due Date |
| 1 | For taxpayers having an aggregate turnover of more than INR 5 crore rupees in the previous financial year | 20th June, 2020 | 27th June, 2020 |
| 2 | For taxpayers having an aggregate turnover of up to INR 5 crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep | 22nd June, 2020 | 12th July, 2020 |
| 3 | For taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi | 24th June, 2020 | 14th July, 2020 |
