The CBIC has issued an Notification No. 30/2024 – Central Tax dated 10.12.2024, pertaining to the extension of the due date for furnishing the GSTR-3B return for specific taxpayers. The notification applies to registered persons in the district of Murshidabad, West Bengal, who are required to file the GSTR-3B return under Section 39(1) of the CGST Act, 2017, read with Rule 61(1)(i) of the CGST Rules.

The due date for filing GSTR-3B for October 2024 has been extended to December 11, 2024 for the specified taxpayers. The notification is deemed to have come into force from November 20, 2024.

The Notification can be accessed at https://taxo.online/wp-content/uploads/2024/12/30_2024.pdf