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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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