26/2024-Central Tax — Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand

This notification, issued by the CBIC (Central Board of Indirect Taxes and Customs), provides a small extension to the deadline for filing the GSTR-3B return for the month of October 2024. GSTR-3B is a simplified summary return that all GST-registered businesses have to file every month declaring their sales, purchases, and GST liability.

This extension specifically applies to businesses registered in the states of Maharashtra and Jharkhand. Originally, the due date for filing GSTR-3B for October 2024 would have been the 20th of November, 2024 for those filing under normal scheme and 22nd or 24th based on which state they chose to opt the QRMP scheme. This notification pushes the deadline back slightly.

Instead of the original due date, businesses in Maharashtra and Jharkhand now have until November 22nd, 2024 to file their GSTR-3B for October 2024. It is important to note that this is only an extension of the due date for filing the return. The due date for payment of taxes remains unchanged as per the normal rules. Therefore, even with the extended filing deadline, taxpayers are advised to ensure they have already paid their October GST liability by the original due dates to avoid any interest charges. If you're a GST-registered business in Maharashtra or Jharkhand, make sure you file your GSTR-3B for October by the new deadline of November 22nd.