CBIC extends GSTR-3B Filing Due Date for Murshidabad, West Bengal [Read Notification]

The Central Board of Indirect Taxes and Customs has extended the due date for furnishing the Goods and Services Tax ( GST ) Return Form GSTR-3B for the month of October, 2024 till the eleventh day of December, 2024, for the registered persons whose principal place of business is in the district of Murshidabad in the state of West Bengal 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.
Notably, the notification is effective from the 20th day of November, 2024.

Here are some frequently asked questions regarding the GST Return GSTR-3B —

1. What is Form GSTR-3B?

Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.

2. Who needs to file Form GSTR-3B?

All normal taxpayers and casual taxpayers are required to file Form GSTR-3B.

3. Where can I file Form GSTR-3B?

Form GSTR-3B can be filed from the returns section of the GST Portal. In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, Form GSTR-3B, (if applicable), in the given period will be displayed.

4. By when do I need to file Form GSTR-3B?

For monthly filers, the due date for filing Form GSTR-3B is the 20th day of the month following the month (tax period) for which the return pertains .

For quarterly filers, the due date for filing of Form GSTR-3B, as notified for different States/UTs, is 22nd and 24th day of the month following the quarter for which the return pertains.

However, the due date for filing of Form GSTR-3B can be extended by the Government through notification, as done in this instance.

5. Is filing of Form GSTR-3B mandatory even if there is no business in the particular tax period?

Filing of Form GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business in that particular tax period.

To Read the full text of the Notification CLICK HERE

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