The Central Board of Indirect Taxes and Customs (CBIC) has notified that extension of the due date for furnishing the return in FORM GSTR-3B for the month of October, 2024 till the 30 November, 2024, for the registered persons whose principal place of business is in the State of Manipur.

“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,” the notification read.

The notification shall be deemed to have come into force with effect from the 20th  November, 2024.

Taxpayers are required to declare their GST liabilities for a particular tax period and discharge these liabilities in Form GSTR-3B. A normal taxpayer is required to file Form GSTR-3B returns for every tax period applicable. 

Read More: GSTN Issues Advisory for Reporting TDS Deducted by Scrap Dealers in October 2024

Note: Taxpayer has to file Form GSTR-3B even if there is no business activity (Nil Return).

Notification Details

Notification No. 29/2024–CENTRAL TAX

Date: 27/11/2024