The Ministry of Finance, through Notification No. 26/2024–Central Tax dated November 18, 2024, has extended the due date for filing GSTR-3B returns for October 2024. This extension applies to registered persons whose principal place of business is in the states of Maharashtra and Jharkhand. The revised due date for these taxpayers is now November 21, 2024. The notification, issued under the powers conferred by Section 39(6) of the Central Goods and Services Tax Act, 2017, follows the recommendations of the GST Council. This measure is aimed at facilitating compliance with Section 39(1) of the Act, read with Rule 61(1)(i) of the Central Goods and Services Tax Rules, 2017. Queries related to this notification may be directed to the CBIC as per the details provided in the official document.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 26/2024–Central Tax | Dated: 18th November, 2024
G.S.R. 713(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 Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the month of October, 2024 till the twenty-first day of November, 2024, for the registered persons whose principal place of business is in the state of Maharashtra and Jharkhand and 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.
[F. No CBIC-20001/8/2024-GST]
RAGHVENDRA PAL SINGH, Director
