Important Keywords: Notification No. 29/2024 – CENTRAL TAX: Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the State of Manipur, Section 39(6) CGST Act 2017, F. No. CBIC-20001/9/2024-GST, Rule 61(1) CGST Rules 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, the 27th November, 2024
Notification No. 29/2024 – CENTRAL TAX: Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the State of Manipur.
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 thirtieth day of November, 2024, for the registered persons whose principal place of business is in the State of Manipur 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.
2. This notification shall be deemed to have come into force with effect from the 20th day of November, 2024.
[F. No. CBIC-20001/9/2024]
(Raushan Kumar)
Under Secretary
Frequently Asked Questions (FAQs)
Q1: What is Notification No. 29/2024 – Central Tax about?
Answer: Notification No. 29/2024 – Central Tax, issued by the Ministry of Finance (CBIC) on November 27, 2024, extends the due date for filing GSTR-3B for October 2024 for taxpayers in Manipur.
📌 New Due Date: November 30, 2024
📌 Applies to: All registered taxpayers in Manipur
📌 Legal Basis: Issued under Section 39(6) of the CGST Act, 2017
This extension provides relief to businesses that may have faced operational challenges in filing their returns on time.
Need help with GSTR-3B filing? Visit: Finodha GST Return Filing.
Q2: Who benefits from this due date extension?
Answer: The extension benefits all registered GST taxpayers in Manipur, including:
✔️ Regular taxpayers (Monthly filers of GSTR-3B)
✔️ Composition scheme taxpayers (if applicable)
✔️ Small businesses and MSMEs operating in Manipur
✔️ Traders, service providers, and manufacturers in the state
Ensure timely GST return filing by consulting: Finodha GST Experts.
Q3: Why was the due date for GSTR-3B extended only for Manipur?
Answer: The GST Council extends deadlines for specific states due to:
✅ Technical difficulties in GST portal access.
✅ Natural calamities or regional disruptions affecting businesses.
✅ Requests from state governments and trade bodies for additional time.
For the latest GST updates and compliance guidance, visit: Finodha GST Compliance.
Q4: What happens if I fail to file GSTR-3B by the extended due date?
Answer: Missing the extended deadline (November 30, 2024) may result in:
❌ Late fee under Section 47 of the CGST Act:
₹50 per day (₹25 CGST + ₹25 SGST) for regular taxpayers.
₹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: Does this extension apply to all GST returns?
Answer: No, this extension is only for GSTR-3B for October 2024 for taxpayers in Manipur.
Other GST returns, such as:
📌 GSTR-1 (outward supplies),
📌 GSTR-9 (Annual Return),
📌 GSTR-4 (Composition Scheme),
must be filed within their original due dates.
For a complete GST compliance calendar, consult: Finodha GST Compliance.
Q6: How can I file GSTR-3B before the extended deadline?
Answer: Follow these steps for error-free GSTR-3B filing:
1️⃣ Log in to the GST portal.
2️⃣ Go to Returns Dashboard and select October 2024.
3️⃣ Enter tax details, including sales, purchases, and Input Tax Credit (ITC).
4️⃣ Pay tax dues (if any) using cash or ITC balance.
5️⃣ Submit and file using DSC or EVC.
Need professional assistance? Let Finodha handle your GSTR-3B filing: File Now.
Q7: What are the benefits of filing GSTR-3B on time?
Answer: Timely filing of GSTR-3B helps businesses:
✔️ Avoid penalties and interest charges.
✔️ Claim 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.
Q8: What is FORM GSTR-3B and why is it important?
Answer: GSTR-3B is a mandatory monthly return under Section 39 of the CGST Act, 2017, summarizing:
📌 Total sales (outward supplies) and tax liability.
📌 Input Tax Credit (ITC) claimed for the month.
📌 Tax paid and balance payable.
All regular taxpayers must file GSTR-3B even if there are no transactions (NIL Return).
For expert GST return filing, visit: Finodha GST Return Filing.
Q9: Does this extension impact Input Tax Credit (ITC) claims?
Answer: No, but timely filing is necessary. If GSTR-3B is delayed, it can:
❌ Delay ITC claims in the next return period.
❌ Create cash flow issues for businesses.
❌ Affect GST compliance ratings and supplier relationships.
To maximize your ITC claims, 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. 29/2024 – Central Tax extends the GSTR-3B due date for Manipur taxpayers to November 30, 2024, providing relief to businesses.
📌 If you are a registered taxpayer in Manipur, file your GSTR-3B before the extended deadline to avoid penalties!
For hassle-free GST filing, trust Finodha.in—Your Trusted GST Partner! ✅
Download PDF: Notification No. 29/2024 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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