Provided that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of upto rupees five Crore in the previous financial year shall be furnished electronically through the common portal, on or before the 22nd February 2020, 22nd March 2020, and 22nd April 2020.