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.
Frequently Asked Questions (FAQs)
Q.1 What is the revised due date for filing GSTR-3B for March 2026?
Ans. As per CBIC Notification No. 01/2026 – Central Tax dated 21 April 2026, the due date for furnishing FORM GSTR-3B for the month of March 2026 has been extended to 21 April 2026 for the specified class of registered persons.
Q.2 Who can avail the extended due date for GSTR-3B?
Ans. The extension applies to registered persons required to furnish monthly returns under Section 39(1) of the CGST Act, 2017 read with Rule 61(1)(i) of the CGST Rules, 2017, as specified in the notification.
Q.3 Under which provision has the due date been extended?
Ans. The due date has been extended by the Commissioner under Section 39(6) of the Central Goods and Services Tax Act, 2017, based on the recommendations of the GST Council.
Q.4 From when does the notification extending the due date become effective?
Ans. Although the notification is dated 21 April 2026, it specifically provides that it comes into effect from 20 April 2026.
Q.5 Does the notification change any other GSTR-3B filing requirements?
Ans. No. The notification only extends the due date for filing FORM GSTR-3B for the month of March 2026. All other filing requirements and provisions under the CGST Act and the CGST Rules remain unchanged.
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
You could have specified the normal date for filing GSTR 3B for March 2026 and the date to which it has been extended so that it gives more clarity