[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 05/2022 – Central Tax
New Delhi, the 17th May, 2022

G.S.R.....(E).— In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) read with sub-rule (1) of rule 61 of the Central Goods and Services Tax
Rules, 2017, the Commissioner, on the recommendations of the Council, hereby extends the due date for
furnishing the return in FORM GSTR-3B for the month of April, 2022 till the 24th day of May, 2022.

[F. No. CBIC-20006/9/2022-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India