The Ministry of Finance (Department of Revenue), through the Central Board of Indirect Taxes and Customs (CBIC), has issued Notification No. 29/2024 – Central Tax dated November 27, 2024. This notification extends the due date for filing the GSTR-3B return for the month of October 2024 for certain registered taxpayers in the State of Manipur.
Key Highlights of the Notification
Extended Deadline: The due date for filing GSTR-3B for October 2024 has been extended to November 30, 2024.
Eligibility:
- This extension applies to taxpayers whose principal place of business is located in the State of Manipur.
- It is applicable to those required to furnish returns under sub-section (1) of Section 39, read with Rule 61(1)(i) of the Central Goods and Services Tax Rules, 2017.
Effective Date:
- The notification is deemed effective from November 20, 2024.
Implications for Taxpayers
This extension provides relief to GST registrants in Manipur who may have faced challenges in meeting the original return filing deadline. Taxpayers are encouraged to take advantage of this extended timeline to ensure compliance and avoid penalties.
Official copy of the notification is as follows
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 27th November, 2024
No. 29/2024–CENTRAL TAX
G.S.R.735(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 thirtieth day of November, 2024, for the registered persons whose principal place of business is in the State of Manipur 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.
2. This notification shall be deemed to have come into force with effect from the 20th day of November, 2024.
[F. No. CBIC-20001/9/2024-GST]
RAUSHAN KUMAR, Under Secy.
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