The Central Board of Indirect Taxes and Customs ( CBIC ) has extended the due date for filing Goods and Services Tax Return GSTR-3B to 13 November, 2024.
This extension is applicable to taxpayers whose principal place of business is located in the State of Manipur. Further, it applies to those who are supposed 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.
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The notification stated, “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.
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2. This notification shall be deemed to have come into force with effect from the 20th day of November, 2024.”
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