Central Board of Indirect Taxes and Customs (CBIC) said on X (formerly Twitter) on November 18, 2024:
“The polling for the legislative assembly elections in Maharashtra and Jharkhand is scheduled to be held on 20.11.2024, which is also the due date of filing GSTR-3B return for the month of October 2024. This may cause difficulty to the taxpayers of these States in finding time for exercising their right to vote for the election. Considering the same, the Government, with the approval of GST Implementation Committee (GIC), has decided to extend the due date of filing of Form GSTR-3B for the month of October 2024 for the registered persons having their principal place of business in the said States from 20.11.2024 to 21.11.2024. Notification to this effect will be issued in due course.”
Deadline for filling GSTR 3B has been extended to 21st Nov'2024 for the registered taxpayers whose principal place of business is located in the state of Maharashtra and Jharkhand and who are required to file GSTR-3B under Section 39(1) of the CGST Act, 2017, read with Rule 61(1)(i) of the CGST Rules, 2017. As per GST Act, “The principal place of business means the place mentioned in the GST Registration as the principal place of business.
Click here to download official notification.
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