Central Tax
01/2026
21-04-2026
Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 01/2026 – Central Tax
New Delhi, dated the 21st April, 2026
G.S.R … (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 GST Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026, for the registered persons who 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 come into effect from 20th day of April, 2026.
[F. No. CBIC-20006/45/2025-GST]
(Kangale Shrunkhala Motiram)
Director
Act
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Central Goods and Services Tax Act, 2017
Rules
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Central Goods and Services Tax Rules, 2017
