The CBIC issued Notification No. 29/2024 – Central Tax dated 27.11.2024, to extend the due date for filing the GSTR-3B return for October 2024 for registered persons in Manipur until 30th November 2024. This extension is granted under Section 39(6) of the CGST Act, 2017, based on the recommendations of the GST Council. This extension likely addresses challenges faced by taxpayers in the state, possibly due to local conditions or administrative constraints.

The notification is effective retrospectively from 20th November 2024.

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