NOTIFICATION No. 26/2024–Central Tax
Notice Date: Nov 19, 2024
Deadline for GSTR 3B filling extended in Maharashtra and Jharkhand
Excerpt:
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.
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