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Core Purpose

Notification extending the due date for furnishing FORM GSTR-3B for October 2024 to 30th November 2024 for registered persons whose principal place of business is in the State of Manipur.

Detailed Summary

The Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, by Notification No. 29/2024-Central Tax (G.S.R.735(E)) dated 27th 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), and on the recommendations of the GST Council, extended the due date for furnishing the return in FORM GSTR-3B for the month of October 2024 to the thirtieth day of November 2024, for registered persons whose principal place of business is in the State of Manipur and who are required to furnish 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. It bears F. No. CBIC-20001/9/2024-GST and is signed by Raushan Kumar, Under Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-27112024-258955 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 676] NEW DELHI, WEDNESDAY, NOVEMBER 27, 2024/AGRAHAYANA 6, 1946 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(i)] MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 27th November, 2024 No. 29/2024-CENTRAL TAX G.S.R.735(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 thirtieth day of November, 2024, for the registered persons whose principal place of business is in the State of Manipur 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-20001/9/2024-GST] RAUSHAN KUMAR, Under Secy.

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