Extension of Due Date for FORM GSTR-3B for December 2024 · 02/2025 – CENTRAL TAX
CBIC / GST notification 02/2025 – CENTRAL TAX · 10 Jan 2025
Official title
02/2025-Central Tax : Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be
Official record
Open source pageSummary
Check the official recordWhat changed
The Commissioner extends the time limit for furnishing FORM GSTR-3B returns for December 2024 and the quarter ending December 2024. Registered persons filing monthly returns for December 2024 must furnish the return by 22 January 2025. Registered persons filing quarterly returns for the period of October 2024 to December 2024 must furnish the return by 24 January 2025 or 26 January 2025 based on their principal place of business. The extension applies to registered persons under section 39 of the Central Goods and Services Tax Act, 2017. Persons must furnish the return electronically through the common portal.
What you must do
- Furnish FORM GSTR-3B electronically through the common portal.
Key dates
- Due date for monthly filers for December 2024
- 22 Jan 2025
Document text
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 02/2025 – CENTRAL TAX
New Delhi, the 10th January, 2025
G.S.R.....(E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 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 States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, 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. | Twenty-fourth day of January, 2025 |
| 2. | Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories ofJammu and Kashmir, Ladakh, Chandigarh or Delhi. | Twenty-sixth day of January, 2025 |
[F.No. CBIC-20001/10/2024-GST]
(Raushan Kumar)
Under Secretary
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 10 Jan 2025
- Document number
- 02/2025 – CENTRAL TAX
- Issuing division
- Central Board of Indirect Taxes and Customs
- Coverage area
- indirect-tax