Finance Ministry allows Filing GSTR-3B Returns in a Staggered Manner

Current context: The Finance Ministry on 22nd January 2020 has decided to allow GST taxpayers to file their GSTR-3B returns in a staggered manner.

• The decision is taken towards easing the process as presently, the last date of filing GSTR-3B returns for every taxpayer is 20th of every month.
• After the change, now the last date for filing of GSTR-3B for the taxpayers having annual turnover of Rs 5 crore and above in the previous financial year would be 20th of every month without late fees.
• And, the taxpayers having annual turnover below Rs 5 crore in the previous financial year will be divided further in two categories:

1. The tax filers from 15 States/ UTs, i.e., Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh will now be having the last date of filing GSTR-3B returns as 22nd of the month without late fees.
2. For the remaining 22 States/UTs of Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha will now be having last date of filing the GSTR-3B as 24th of the month without late fees.

Question: 

Q.1 As per the new norms issued by the Finance Ministry recently, the last date for filing of GSTR-3B for the taxpayers having annual turnover of ____________ and above in the previous financial year would be 20th of every month without late fees. 
a. Rs 2 crore
b. Rs 5 crore
c. Rs 10 crore
d. Rs 25 crore