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Core Purpose

The Commissioner, on the recommendations of the GST Council, extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026, till the twenty-first day of April, 2026, under sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017.

Detailed Summary

The Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, through Notification No. 01/2026 – Central Tax, G.S.R. 302(E) dated 21st April, 2026, has extended the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026. This extension is till the twenty-first day of April, 2026, and is applicable to registered persons 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. The Commissioner, acting on the recommendations of the GST Council, exercised powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017). This notification comes into effect from the 20th day of April, 2026, and was signed by KANGALE SHRUNKHALA MOTIRAM, Director.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-21042026-271956 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 278] NEW DELHI, TUESDAY, APRIL 21, 2026/VAISAKHA 1, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 21st April, 2026 No. 01/2026 – Central Tax G.S.R. 302(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 GST Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026, for the registered persons who 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 come into effect from 20th day of April, 2026. [F. No. CBIC-20006/45/2025-GST] KANGALE SHRUNKHALA MOTIRAM, Director

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