Full Text
REGD. No. D. L.-33002/99
GOVERNMENT OF INDIA
Delhi Gazette
SG-DL-E-06062025-263640
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 171]
DELHI, THURSDAY, JUNE 5, 2025/JYAISTHA 15, 1947
[N. C. T. D. No. 85
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
3679 DG/2025
(1)
PART IV]
DEPARTMENT OF TRADE AND TAXES
(Policy and Research Branch)
NOTIFICATION
Delhi, the 5th June, 2025
(No. 02/2025-State Tax)
F. No. 2(557)/policy/GST/2025/332.—In exercise of the powers conferred by sub-section (6) of
section 39 read with section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the
Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return in
FORM GSTR-3B electronically, through the common portal, by the registered persons, as specified under-
(i) sub-section (1) of section 39, for the month of December 2024, till twenty-second day of January, 2025:
(ii) proviso to sub-section (1) of section 39, for the quarter of October,2024 to December,2024, for the class
of registered persons mentioned in column (2) of the Table given below, till the date mentioned in the
corresponding entry in column (3) of the said Table, namely:
TABLE
+-------+----------------------------------------------------------------------------------------------------------------+-----------------------------+
| S. No. | Class of registered persons | Due Date |
+-------+----------------------------------------------------------------------------------------------------------------+-----------------------------+
| (1) | (2) | (3) |
+=======+================================================================================================================+=============================+
| 1. | Registered persons whose principal place of business is in the | Twenty-fourth day of |
| | States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, | January, 2025 |
| | Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, | |
| | the Union territories of Daman and Diu and Dadra and Nagar | |
| | Haveli, Puducherry, Andaman and Nicobar Islands or | |
| | Lakshadweep. | |
+-------+----------------------------------------------------------------------------------------------------------------+-----------------------------+
| 2. | Registered persons whose principal place of business is in the | Twenty-sixth day of |
| | States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, | January, 2025 |
| | Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, | |
| | Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West | |
| | Bengal, Jharkhand or Odisha, the Union territories of Jammu and | |
| | Kashmir, Ladakh, Chandigarh or Delhi. | |
+-------+----------------------------------------------------------------------------------------------------------------+-----------------------------+
CHANCHAL YADAV, Commissioner (State Tax)
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