Important Keywords: Notification No. 30/2024 – 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 district of Murshidabad in the state of West Bengal, F. No. CBIC-20001/10/2024-GST, Section 39(6) CGST Act 2017, Rule 61(1) CGST Rules 2017,
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Table of Contents
[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 10th December, 2024
Notification No. 30/2024 – 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 district of Murshidabad in the state of West Bengal.
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 eleventh day of December, 2024, for the registered persons whose principal place of business is in the district of Murshidabad in the state of West Bengal 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-20001/10/2024-GST]
(Raushan Kumar)
Under Secretary
Frequently Asked Questions (FAQs)
📌 Q1: What is Notification No. 30/2024 – Central Tax?
Answer:
This GST notification, issued on December 10, 2024, extends the due date for GSTR-3B filing for October 2024 to December 11, 2024.
🔹 Applies to: Taxpayers whose principal place of business is in Murshidabad, West Bengal
🔹 Authority: Issued under Section 39(6) of the CGST Act, 2017
🔹 Reason: GST Council’s recommendation for compliance relief
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🏛 Q2: Why was the GSTR-3B deadline extended for Murshidabad businesses?
Answer:
The extension was granted due to:
✅ Natural disasters or disruptions
✅ Technical difficulties in filing
✅ Administrative reasons as per GST Council’s recommendation
📢 Avoid GST penalties! Get help with GSTR-3B filing
📍 Q3: Who qualifies for this GSTR-3B extension?
Answer:
You qualify ONLY if:
✔️ Your business is registered in Murshidabad, West Bengal
✔️ You are required to file GSTR-3B under Section 39(1) of CGST Act, 2017
✔️ You follow Rule 61(1)(i) of CGST Rules, 2017
📞 Not sure if you qualify? Talk to a GST expert.
📄 Q4: What is FORM GSTR-3B, and why is it important?
Answer:
GSTR-3B is a mandatory monthly GST return where businesses must report:
🔹 Sales & purchases
🔹 Input Tax Credit (ITC) claims
🔹 Tax payable & tax paid
❌ Missed filing? You may face late fees & penalties!
✅ File GSTR-3B hassle-free! → Start Filing
⏳ Q5: What happens if I miss the new deadline (December 11, 2024)?
Answer:
🚨 Late filing consequences:
❌ Late fee under Section 47 of CGST Act, 2017
❌ 18% annual interest on unpaid tax
❌ GST registration suspension (if prolonged non-compliance)
💡 Avoid penalties! File GSTR-3B now → Finodha GST Filing
🔄 Q6: Does this extension affect other GST returns?
Answer:
No! Only the October 2024 GSTR-3B deadline is extended for Murshidabad taxpayers. All other GST filings remain unchanged for businesses across India.
📢 Stay updated on future GST extensions! → Follow Finodha
🗓 Q7: When does this notification take effect?
Answer:
📅 Effective from: November 20, 2024 (as per Clause 2 of Notification No. 30/2024)
Need expert guidance? Get personalized GST support
🚀 Q8: Will I be charged a late fee if I file within the extended deadline?
Answer:
✅ No penalties if you file before December 11, 2024.
❌ After this date, penalties & interest under Sections 47 & 50 will apply.
💡 Avoid last-minute rush! File GSTR-3B today
🚫 Q9: Can businesses outside Murshidabad claim this extension?
Answer:
🚫 No. This extension applies only to businesses registered in Murshidabad, West Bengal.
💡 Need a filing reminder? Subscribe to Finodha Alerts! Click Here
📢 Q10: How can Finodha help with GST compliance?
🚀 Finodha provides:
✅ GST Registration – Register Now
✅ GST Return Filing – File with Experts
✅ GST Compliance – Stay Tax Ready
✅ Expert GST Consultation – Talk to a Professional
📢 Stay 100% GST compliant with Finodha’s expert assistance! Contact Us.
Download PDF: Notification No. 30/2024 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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