In a move aimed at providing relief to taxpayers, the Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 26/2024 – Central Tax dated November 18, 2024, extending the due date for filing GSTR-3B returns for the month of October 2024. Taxpayers in Maharashtra and Jharkhand now have until November 21, 2024, to complete their filings.
The extension applies to registered taxpayers whose principal place of business is located in these states, and who are required to file GSTR-3B under Section 39(1) of the CGST Act, 2017, read with Rule 61(1)(i) of the CGST Rules, 2017.
Official text of the notification has been mentioned below
G.S.R. 713(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 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.
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