Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022.
Extension of Due Date for Filing GSTR-3B for September 2022 - Section 39(6) of CGST Act
The Government of India, through the Ministry of Finance's Department of Revenue, has issued a notification under the Central Board of Indirect Taxes and Customs. This notification, numbered 21/2022, pertains to the Central Tax and was released on October 21, 2022. It exercises the powers granted by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017. The Commissioner, based on the recommendations of the GST Council, has decided to extend the deadline for submitting the GSTR-3B form for registered taxpayers. This extension applies to those required to file returns under sub-section (1) of section 39, in conjunction with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017. The new deadline for filing the GSTR-3B for the month of September 2022 is set to October 21, 2022.
Note: It is an AI generated summary for reference purpose only.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 21/2022 – CENTRAL TAX
New Delhi, the 21st October, 2022
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 Council, hereby extends the due date for furnishing the return in FORM GSTR-3B, for the registered persons 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, for the month of September, 2022 till the 21st day of October, 2022.
