The Central Board of Indirect Taxes and Customs (CBIC) has notified the extension of the due date for filing of return in FORM GSTR-3B October, 2024 till 21 November, 2024.
“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,” the notification read.
What is GSTR-3B?
Is filing of GSTR-3B mandatory for taxpayer if there is no business activity (Nil Return)?
Notification Details
Notification No. 26/2024–Central Tax
Date: 18/11/2024
