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Table of Contents
[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 21st October, 2022
Notification No. 21/2022 – Central Tax: Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022.
[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 21st day of October, 2022.
(Rajeev Ranjan)
Under Secretary
📚 Frequently Asked Questions (FAQs): Notification No. 21/2022 - Central Tax
Q1: What is Notification No. 21/2022 – Central Tax about?
Answer:
It is a GST notification issued by CBIC on 21 October 2022 extending the due date for furnishing the GSTR-3B return for the month of September 2022. This extension applies to all registered persons required to file the return under section 39(1) of the CGST Act.
Q2: What is the new due date for GSTR-3B filing for September 2022?
Answer:
The due date has been extended to 21st October 2022.
Q3: Who will benefit from this due date extension?
Answer:
The CBIC extended the due date based on GST Council recommendations, likely to accommodate technical issues, reconciliation requirements, or taxpayer difficulties during that period.
Q4: Why was the GSTR-3B due date extended for September 2022?
Answer:
The CBIC extended the due date based on GST Council recommendations, likely to accommodate technical issues, reconciliation requirements, or taxpayer difficulties during that period.
Q5: What happens if I still miss the new deadline of 21 October 2022?
Answer:
Missing the extended deadline can lead to late fees, interest, and possible compliance issues. You can refer to GST Compliance guidelines to avoid such penalties.
Q6: Does this extension apply to all taxpayers in India?
Answer:
Yes, it applies to all registered persons required to file GSTR-3B for September 2022 under the applicable provisions of the CGST Rules.
Q7: Where can I get professional help to ensure timely GST filing?
Answer:
You can connect with a GST Expert at Finodha for professional assistance, or directly opt for GST Return Filing services to ensure smooth compliance.
Q8: How can I file my GSTR-3B online before the due date?
Answer:
Log in to the GST portal.
Navigate to Returns Dashboard.
Select the September 2022 period.
Fill in sales, purchase, and tax liability details.
Verify with your Digital Signature Certificate (DSC) or EVC.
You can also get guided help through Online GST Registration & Filing.
Q9: What are some tips for avoiding last-minute GST filing issues?
Answer:
✅ Maintain proper invoices and records.
✅ Reconcile sales and purchase data in advance.
✅ Use professional filing assistance like Finodha GST Compliance Services.
✅ File at least 1–2 days before the deadline.
Q10: Where can I read the official Notification No. 21/2022 – Central Tax?
Answer:
The official notification is published in the Gazette of India and can be accessed from the CBIC’s official website or GST portal.
Download PDF: Notification No. 21/2022 - Central Tax
More Information: https://taxinformation.cbic.gov.in/
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