Ministry of Finance, through Notification No. 30/2024 – Central Tax dated 10th December 2024, has announced an extension for filing GSTR-3B returns for October 2024. This extension applies exclusively to registered persons whose principal place of business is in the district of Murshidabad, West Bengal. Under the provisions of sub-section (6) of Section 39 of the Central Goods and Services Tax Act, 2017, and based on the recommendations of the GST Council, the due date for submitting the return in FORM GSTR-3B has been moved to 11th December 2024. The notification clarifies that it has retrospective effect, being deemed effective from 20th November 2024.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi
Notification No. 30/2024-Central Tax Dated: 10th December, 2024
G.S.R. 760(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 eleventh day of December, 2024, for the registered persons whose principal place of business is in the district of Murshidabad in the state of West Bengal 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.
2. This notification shall be deemed to have come into force with effect from the 20th day of November, 2024.
[F. No. CBIC-20001/10/2024-GST]
RAUSHAN KUMAR, Under Secy.
