Quick Summary
GSTR-3B due date for the month of December 2024 have been extended as the GST portal has experienced scheduled downtime starting from 9th January 2025 (12 AM) to 10th January 2025 (6 PM).
Reason for Extension of GSTR-3B Deadlines
The downtime affected the filing of GSTR-1 returns for which taxpayers has short time limit for GSTR-3B filing, so the deadline has been extended accordingly.
For monthly filers
The GSTR-3B filing deadline is extended to 22nd January 2025.
For quarterly filers (October-December 2024)
States/UTs in Group 1
- 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.
- New Deadline: 24th January 2025
States/UTs in Group 2:
- Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
- New Deadline: 26th January 2025
The original due date for Form GSTR-3B was the 20th of every month, but due to the extended GSTR-1 deadline, the GSTR-3B due date has also been extended.
The GSTR-3B due date has been extended because the GST portal experienced scheduled downtime from January 9th to January 10th, 2025, which affected the filing of GSTR-1 returns and consequently the GSTR-3B filing period.
Monthly filers now have until January 22nd, 2025, to file their GSTR-3B for December 2024.
For quarterly filers (October-December 2024) in Group 1 states (including Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and specific UTs), the new GSTR-3B due date is January 24th, 2025.
For quarterly filers (October-December 2024) in Group 2 states (including Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, North-Eastern states, West Bengal, Jharkhand, Odisha, and specific UTs), the new GSTR-3B due date is January 26th, 2025.
The original due date for Form GSTR-3B was the 20th of every month.
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