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Core Purpose

Notification extending the due date for filing FORM GSTR-3B for October 2024 to 11th December 2024 for registered persons in Murshidabad district, West Bengal, under section 39(6) of the CGST Act, 2017.

Detailed Summary

The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, by Notification No. 30/2024-Central Tax (G.S.R. 760(E)) dated 10th December 2024, exercising powers under sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017) on the recommendations of the GST Council, extends the due date for furnishing the return in FORM GSTR-3B for the month of October 2024 to the 11th day of December 2024, for registered persons whose principal place of business is in the district of Murshidabad in the state of West Bengal, who are required to file returns under section 39(1) read with rule 61(1)(i) of the Central Goods and Services Tax Rules, 2017. The notification is deemed to have come into force with effect from 20th November 2024. Issued under File No. CBIC-20001/10/2024-GST and signed by Raushan Kumar, Under Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-10122024-259312 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 698] NEW DELHI, TUESDAY, DECEMBER 10, 2024/ AGRAHAYANA 19, 1946 7998 GI/2024 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICAION New Delhi, the 10th December, 2024 No. 30/2024 – CENTRAL TAX G.S.R. 760(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 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. 2. This notification shall be deemed to have come into force with effect from the 20th day of November, 2024. [F. No. CBIC-20001/10/2024-GST] RAUSHAN KUMAR, Under Secy.

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