A number is divisible by 3 if sum of its digits be divisible by 3.
Hence, the selection of 5 digits for forming five digit numbers divisible by 3
are either 1,3,4,6,7 or 0,1,4,6,7 or 0,1,3,4,7. In first case i.e. when 1,3,4,6,7 are taken as digits, the numbers of five digit numbers will be 5!=120. In rest of the two cases, we have 4×4!=96 in each case. ∴ Total number of required numbers =120+(2×96)=312