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

This notification from the Central Board of Indirect Taxes and Customs (CBIC) is essentially a breather for certain GST registered taxpayers. It extends the deadline for filing the GSTR-3B form, which is the summary return showing your sales, purchases, and taxes paid. Specifically, it provides an extension for those filing for either the month of December 2024 or the quarter spanning October to December 2024, depending on your filing frequency.

So, who does this affect? If you are a regular GST taxpayer required to file GSTR-3B monthly or quarterly, and you were struggling to meet the original deadline for the December 2024 month or October-December 2024 quarter, this notification is for you. The notification provides specific, staggered extensions based on the state or union territory where your business is registered. Check the official notification to find your specific extension date.

This means, if your business falls under the states or UTs listed in the notification with an extension, you now have more time to prepare and file your GSTR-3B. Make sure to consult the detailed notification to identify the extended due date applicable to your particular state. Failing to file by this extended due date will attract late fees and potential interest on any tax due. Don’t delay; use the extra time wisely to ensure accurate and timely filing. The notification was issued on January 10, 2025, so start planning accordingly.