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Untitled 1
[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. 02/2025 – CENTRAL TAX
New Delhi, the 10th January, 2025
G.S.R.....(E).- In exercise of the powers conferred by sub-section (6) of
section 39 read with section 168 of
the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on
the recommendations
of the Council, hereby extends the time limit for furnishing the return in FORM
GSTR-3B electronically, through
the common portal, by the registered persons, as specified under-
(i) sub-section (1) of section 39, for the month of December 2024, till
twenty-second day of January, 2025:
(ii) proviso to sub-section (1) of section 39,for the quarter of October,2024 to
December,2024, for the class
of registered persons mentioned in column (2) of the Table given below, till the
date mentioned in the
corresponding entry in column (3) of the said Table, namely: -
TABLE
| S. No. |
Class of registered persons |
Due Date
|
| (1) |
(2) |
(3) |
| 1 |
Registered persons whose principal place of business is in the
States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra,
Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh,
the Union territories of Daman and Diu and Dadra and Nagar
Haveli, Puducherry, Andaman and Nicobar Islands or
Lakshadweep.
|
Twenty-fourth day of January, 2025
|
| 2 |
Registered persons whose principal place of business is in the
States of Himachal Pradesh, Punjab, Uttarakhand, Haryana,
Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh,
Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West
Bengal, Jharkhand or Odisha, the Union territories ofJammu and
Kashmir, Ladakh, Chandigarh or Delhi.
Twenty-sixth day of January, 2025
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Twenty-fourth day of January, 2025
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[F.No. CBIC-20001/10/2024-GST]
(Raushan Kumar)
Under Secretary
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