CBIC extends the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the State of Manipur vide Notification No. 29/2024– Central Tax | Dated: 27th November, 2024.
The Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 29/2024—Central Tax on November 27, 2024, extending the deadline for filing FORM GSTR-3B for October 2024. The extension applies to registered taxpayers in Manipur whose principal place of business is within the state. As per this notification, the new due date for these taxpayers is November 30, 2024, instead of the earlier stipulated timeline.
This decision, made under Section 39(6) of the Central Goods and Services Tax Act, 2017, is based on recommendations from the GST Council. The notification is effective retrospectively from November 20, 2024. Taxpayers in Manipur are required to furnish the return as per Section 39(1) of the CGST Act, read with Rule 61(1)(i) of the CGST Rules, 2017. This move is likely aimed at accommodating taxpayers in the region facing specific challenges.
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 29/2024-Central Tax | Dated: 27th November, 2024
G.S.R.735(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 thirtieth day of November, 2024, for the registered persons whose principal place of business is in the State of Manipur 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-20001/9/2024-GST]
RAUSHAN KUMAR, Under Secy.
