In a relief to taxpayers in Murshidabad, West Bengal, the Central Board of Indirect Taxes and Customs (CBIC) has extended the deadline for filing GSTR-3B returns for October 2024. Through Notification No. 30/2024–Central Tax, dated December 10, 2024, the due date has been moved to December 11, 2024.
This extension, issued under Section 39(6) of the Central Goods and Services Tax (CGST) Act, 2017, and Rule 61(1) of the CGST Rules, 2017, aligns with the recommendations of the GST Council. The notification is effective retrospectively from November 20, 2024.
Official copy of the notificaiton is as follows
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 10th December, 2024
No. 30/2024 – CENTRAL TAX
G.S.R. 760(E). - 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 eleventh day of December, 2024, for the registered persons whose principal place of business is in the district of Murshidabad in the state of West Bengal and are required to furnish return under sub-section (1) of section 39 read with clause (i) of subrule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.
2. This notification shall be deemed to have come into force with effect from the 20th day of November, 2024.
[F. No. CBIC-20001/10/2024-GST]
RAUSHAN KUMAR, Under Secy.
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