Government of India, through Notification No. 02/2025-Central Tax dated January 10, 2025, has extended the deadline for filing Form GSTR-3B returns under the Goods and Services Tax (GST) framework. Taxpayers filing monthly returns for December 2024 now have until January 22, 2025, to submit their returns electronically via the common portal.
Additionally, for taxpayers enrolled in the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme, the deadline for filing Form GSTR-3B for the quarter October–December 2024 has also been extended. The revised due dates are based on the principal place of business of the taxpayer. For those located in states such as Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, and others, the extended deadline is January 24, 2025. Taxpayers in states such as Himachal Pradesh, Punjab, Uttar Pradesh, and the northeastern states, as well as union territories like Delhi, Jammu & Kashmir, and Ladakh, have until January 26, 2025, to file their returns.
The extensions have been made under the provisions of the Central Goods and Services Tax Act, 2017, on the recommendation of the GST Council. The notification is aimed at ensuring compliance by providing additional time for taxpayers to file their returns. Registered persons are advised to adhere to the updated deadlines to avoid any penalties.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
Notification No. 02/2025 – Central Tax | Dated: 10th January, 2025
G.S.R. 23(E)- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return in FORM GSTR-3B electronically, through the common portal, by the registered persons, as specified under-
(i) sub-section (I) of section 39, for the month of December 2024, till twenty-second day of January, 2025:
(ii) proviso to sub-section (I) of section 39,for the quarter of October,2024 to December,2024, for the class of registered persons mentioned in column (2) of the Table given below, till the date mentioned in the corresponding entry in column (3) of the said Table, namely: –
TABLE
| S. No. | Class of registered persons | Due Date |
| (I) | (2) | (3) |
| I. | Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. | Twenty-fourth day of January, 2025 |
| 2. | Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttaralchand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories ofJammu and Kashmir, Ladakh, Chandigarh or Delhi. | Twenty-sixth day of January, 2025 |
[F.No. CBIC-20001/10/2024-GST]
(Raushan Kumar)
Under Secretary
