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Core Purpose

Notification under sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 extending the due date for furnishing FORM GSTR-3B for October 2024 for registered persons in Maharashtra and Jharkhand.

Detailed Summary

The Central Board of Indirect Taxes and Customs (Department of Revenue, Ministry of Finance), Notification No. 26/2024-Central Tax, G.S.R. 713(E) dated 18th November 2024, in exercise of 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 Council, extends the due date for furnishing the return in FORM GSTR-3B for the month of October 2024 to the twenty-first day of November 2024, for registered persons whose principal place of business is in the states of Maharashtra and Jharkhand and who are required to furnish returns 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; signed by Raghvendra Pal Singh, Director.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-18112024-258719 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 654] NEW DELHI, MONDAY, NOVEMBER 18, 2024/KARTIKA 27, 1946 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 18th November, 2024 No. 26/2024-Central Tax G.S.R. 713(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 twenty-first day of November, 2024, for the registered persons whose principal place of business is in the state of Maharashtra and Jharkhand 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. [F. No CBIC-20001/8/2024-GST] RAGHVENDRA PAL SINGH, Director Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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