GSTR-3B Returns Filing Deadlines for Q4 FY 2024 Extended in Delhi

The Department of Trade and Taxes, Delhi Government, has announced an extension in the due dates for filing GSTR-3B returns for the fourth quarter (October to December 2024) under the Delhi Goods and Services Tax Act, 2017.

Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.

In a notification (No. 02/2025-State Tax) dated June 5, 2025, Commissioner Chanchal Yadav, exercising powers under Section 39(6) read with Section 168 of the DGST Act, extended the deadlines for registered persons to file their GSTR-3B returns electronically on the common GST portal.

The revised filing schedule is as follows:

Class of Registered Persons	Revised Due Date
Businesses with principal place of business in: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union Territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, or Lakshadweep	January 24, 2025
Businesses with principal place of business in: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and the Union Territories of Jammu & Kashmir, Ladakh, Chandigarh, or Delhi	January 26, 2025

Notification Details

Notification No. 02/2025-State Tax

Date: 5th June, 2025

Read More: Delhi Govt. Extends GSTR-7 Filing Deadline for December 2024 to January 12, 2025