Important Keywords: Notification No. 26/2024 – Central Tax: Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand, F. No. CBIC-20001/8/2024-GST, NOTIFICATION No. 26/2024–Central Tax, Section 39(6) CGST Act 2017.
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[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
New Delhi, dated the 18th November, 2024
Notification No. 26/2024 – Central Tax: Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand
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 month of October, 2024 till the twenty-first day of November, 2024, for the registered persons whose principal place of business is in the state of Maharashtra and Jharkhand and are 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.
[F. No. CBIC-20001/8/2024-GST]
(Raghvendra Pal Singh)
Director
Frequently Asked Questions (FAQs)
Q1: What is Notification No. 26/2024 – Central Tax about?
Answer: Notification No. 26/2024 – Central Tax, issued by the Ministry of Finance (CBIC) on November 18, 2024, extends the due date for filing GSTR-3B for October 2024.
✅ New Due Date: November 21, 2024
✅ Applicable for: Registered taxpayers whose principal place of business is in Maharashtra and Jharkhand.
✅ Reason for Extension: Likely due to technical issues, natural calamities, or administrative challenges in these states.
For smooth GST return filing, visit: Finodha GST Return Filing.
Q2: Who benefits from this due date extension?
Answer: The extension benefits all registered taxpayers in Maharashtra and Jharkhand who need to file GSTR-3B for October 2024. This includes:
✔️ Regular taxpayers (Monthly filers)
✔️ Composition scheme taxpayers (if applicable)
✔️ Businesses with turnovers exceeding the GST threshold
✔️ Startups, MSMEs, and large enterprises operating in these states
Need help with timely GST return filing? Contact Finodha GST Experts.
Q3: What is FORM GSTR-3B?
Answer: GSTR-3B is a monthly summary return that every registered taxpayer must file under Section 39 of the CGST Act, 2017. It includes:
📌 Total sales & outward supplies
📌 Input Tax Credit (ITC) claimed
📌 Tax liability and payment details
This return is mandatory, and missing the deadline may result in penalties.
For GSTR-3B filing assistance, visit: Finodha GST Return Filing.
Q4: What happens if I fail to file GSTR-3B by the extended due date?
Answer: If you miss the extended deadline (November 21, 2024), you may face:
❌ Late fee under Section 47 of the CGST Act:
₹50 per day (₹25 CGST + ₹25 SGST) for regular filers.
₹20 per day (₹10 CGST + ₹10 SGST) for NIL filers.
❌ Interest on delayed tax payments: 18% per annum on outstanding tax.
❌ Risk of GST registration suspension for repeated non-compliance.
Avoid penalties—File your GSTR-3B now! Click Here.
Q5: Why was the due date extended only for Maharashtra and Jharkhand?
Answer: The government often extends GST filing deadlines for specific states due to:
✔️ State-specific technical issues on the GST portal.
✔️ Natural calamities, political unrest, or logistical challenges.
✔️ Requests from trade bodies and taxpayers facing difficulties.
For the latest GST updates, visit: Finodha GST Compliance.
Q6: Does this extension apply to all GST returns?
Answer: No, this extension is only for GSTR-3B for October 2024. Other returns like GSTR-1, GSTR-9, or GSTR-4 have their original due dates.
For a complete GST compliance calendar, consult: Finodha GST Compliance.
Q7: What should I do if I’ve already filed my GSTR-3B?
Answer: If you’ve already filed GSTR-3B for October 2024, no action is needed. However, you should:
✅ Verify your filing status in the GST portal.
✅ Ensure payment of any pending tax liabilities.
✅ Check if you have claimed the correct Input Tax Credit (ITC).
For GST health checkups, consult Finodha GST Experts: Click Here.
Q8: How can I file GSTR-3B before the due date?
Answer: Follow these steps for a hassle-free GSTR-3B filing:
1️⃣ Log in to the GST portal.
2️⃣ Go to Returns Dashboard and select the period (October 2024).
3️⃣ Fill in tax details, including sales, purchases, and ITC.
4️⃣ Pay tax dues (if any) using cash or ITC balance.
5️⃣ Submit and file using DSC or EVC.
Need expert filing support? Let Finodha handle your GSTR-3B filing: File Now.
Q9: What are the benefits of timely GSTR-3B filing?
Answer: Filing GSTR-3B on time helps you:
✔️ Avoid penalties and late fees.
✔️ Claim and utilize Input Tax Credit (ITC) smoothly.
✔️ Maintain a good GST compliance rating.
✔️ Prevent business disruptions due to GST notices.
For stress-free GST return filing, consult: Finodha GST Experts.
Q10: Where can I get professional help for GST return filing and compliance?
Answer: If you need expert assistance for GST return filing, compliance, or registration, Finodha offers:
📌 GST Compliance Services: Get Assistance
📌 Online GST Registration: Apply Now
📌 GSTR-3B & Other Returns: File Returns
🔹 For complete GST solutions, visit Finodha.in today! 🚀
Conclusion
Notification No. 26/2024 – Central Tax extends the GSTR-3B due date for Maharashtra and Jharkhand taxpayers to November 21, 2024. This extension provides relief to businesses, ensuring they file their returns without penalties.
📌 If you operate in Maharashtra or Jharkhand, don’t miss this extended deadline!
For hassle-free GST filing, trust Finodha.in—Your Trusted GST Partner! ✅
Download PDF: Notification No. 26/2024 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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