🔔 Extension of Due Date for Filing FORM GSTR-3B 🔔
📅 Notification No. 02/2025 – Central Tax Dated: 10.01.2025
The Commissioner, in the exercise of powers under 🛡️ Section 39(6) read with 🛡️ Section 168 of the Central Goods and Services Tax Act, 2017 🏛️, and on the recommendation of the GST Council 🤝, hereby extends the due dates for furnishing the return in FORM GSTR-3B 🧾 electronically via the GST Portal 🌐, as follows:
1️⃣ For the month of December 2024 🗓️:
➡️ Registered persons under Section 39(1) can now file their GSTR-3B by 22nd January 2025 🕒.
2️⃣ For the quarter October to December 2024 🗓️:
➡️ Registered persons covered under the proviso to Section 39(1) can refer to the Table below for their respective due dates.
