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-
1. Monthly Returns (December 2024):
- For registered persons filing under sub-section
(1) of Section 39, the due date for December 2024 has been
extended to:
22nd January 2025
2. Quarterly Returns (October to December 2024):
- For registered persons filing under the proviso to sub-section (1) of Section 39, the extended due dates are as follows:
|
Region |
States/UTs |
Extended Due Date |
|
Region 1
|
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep |
22nd January 2025 |
|
Region 2 |
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu & Kashmir, Ladakh, Chandigarh, Delhi |
26th January 2025 |
