Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the State of Manipur

Extension of Due Date for Filing GSTR-3B for Manipur - Section 39(6) of CGST Act

The Government of India, through the Ministry of Finance and the Central Board of Indirect Taxes and Customs, has issued a notification (No. 29/2024 – Central Tax) on November 27, 2024. This notification extends the due date for filing the GSTR-3B return for the month of October 2024. The extension applies specifically to registered businesses located in the state of Manipur. According to this notification, the new deadline for these businesses to submit their GSTR-3B returns is November 30, 2024. This change is made under the authority of sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017. The notification also references sub-section (1) of section 39 and clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017, which govern the filing requirements for these returns. The notification is considered effective from November 20, 2024. This extension aims to provide additional time for businesses in Manipur to comply with their tax filing obligations. The notification was issued by Raushan Kumar, Under Secretary, and is documented under file number CBIC-20001/9/2024-GST.