Important Keyword: Section 39(6) CGST Act 2017, Rule 61(1) CGST Rules 2017, Notification No. 05/2022 – Central Tax, F. No. CBIC-20006/9/2022-GST.

[F. No. CBIC-20006/9/2022-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 17^th May, 2022

Notification No. 05/2022 – Central Tax

CGST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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 24^th day of May, 2022.

(Rajeev Ranjan)
Under Secretary to the Government of India

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Download Pdf: https://taxinformation.cbic.gov.in/