Important Keyword: F. No. CBIC-20006/9/2022-GST, Notification No. 21/2022 – CENTRAL TAX, Section 39(6) CGST Act 2017, Rule 61(1)(i) CGST Rules 2017.

[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 21^st October, 2022

Notification No. 21/2022 – 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), the Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B, for the registered persons required to furnish return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017, for the month of September, 2022 till the 21^st day of October, 2022.

(Rajeev Ranjan)
Under Secretary

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