Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 01/2026 – Central Tax dated 21st April 2026, has extended the due date for furnishing the return in FORM GSTR-3B for the month of March 2026. The extension has been granted by the Commissioner in exercise of the powers conferred under sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017, based on the recommendations of the GST Council. As per the notification, registered persons required to furnish returns under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017, can now file their GSTR-3B return for March 2026 up to 21st April 2026. The notification specifies that this extension applies to the relevant class of taxpayers obligated to file monthly returns under the prescribed provisions. Further, it clarifies that the notification shall come into effect from 20th April 2026.
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi
Notification No. 01/2026 – Central Tax, Dated 21st April, 2026
G.S.R. 302(E).— In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the GST Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026, for the registered persons who are required to furnish return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.
2. This notification shall come into effect from 20th day of April, 2026.
[F. No. CBIC-20006/45/2025-GST]
KANGALE SHRUNKHALA MOTIRAM, Director
