30/2024-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the district of Murshidabad in the state of West Bengal.

Notification 30/2024-Central Tax, issued on December 10, 2024, provides a much-needed extension for businesses located in Murshidabad district of West Bengal when it comes to filing their GSTR-3B for October 2024. GSTR-3B is a simplified monthly return summarizing outward supplies, input tax credit claimed, and tax payable. Normally, the due date for filing this return would have already passed.

This notification essentially gives taxpayers whose primary place of business is within Murshidabad district extra time to file their October GSTR-3B. The reason for this extension is usually due to unforeseen circumstances impacting business operations in the region, such as natural disasters or disruptions.

So, if your GST registration specifies Murshidabad, West Bengal, as your principal place of business, pay close attention. Instead of the original due date, you now have until December 20, 2024 to file your GSTR-3B for the month of October. Make sure you file by this extended deadline to avoid late fees and penalties. If you don't fall under this specific criteria (business not in Murshidabad) then this notification does not apply to you, and regular GST timelines apply.