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HomeNotificationCBIC Notifies Extension Of Due Date For Filing Of Return In FORM...

CBIC Notifies Extension Of Due Date For Filing Of Return In FORM GSTR-3B October, 2024 Till 21 November, 2024

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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?

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. 

Is filing of GSTR-3B mandatory for taxpayer if there is no business activity (Nil Return)?

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

Notification Details

Notification No. 26/2024–Central Tax

Date: 18/11/2024

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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