Government Initiative:
G.S.R. (E) exercises authority under sub-section (6) of section 39, offering an extension for filing GSTR-3B returns for April 2022.
Rule and Section Reference:
Commissioner, following Council recommendations, invokes section 39(6) and rule 61(1) of the Central Goods and Services Tax Act and Rules, respectively.
Extended Timeline:
Taxpayers gain an extended deadline until May 24, 2022, to submit their GSTR-3B returns for the specified month.
Official Notification:
The announcement is officially sanctioned by Under Secretary Rajeev Ranjan, affirming the legitimacy of the extended due date.
Specific to April 2022:
The extension exclusively applies to the tax return filing obligations related to April 2022, acknowledging the evolving economic landscape.
Consideration for Taxpayer Convenience:
This move reflects the government's commitment to facilitating compliance without imposing undue hardships on taxpayers.
Adaptability to Economic Dynamics:
The extension showcases the government's responsiveness to current economic challenges, providing businesses with flexibility amid uncertainties.
Note: Taxpayers are encouraged to utilize this extension judiciously, ensuring timely compliance within the updated deadline.