Extension of GSTR-3B Filing Deadline for Murshidabad, West Bengal
The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 30/2024–Central Tax, dated December 10, 2024, has extended the deadline for filing GSTR-3B returns for October 2024 for taxpayers in Murshidabad, West Bengal.
Key Highlights:
- New Deadline:
The filing deadline has been extended to 11th December 2024.
This is applicable to taxpayers whose principal place of business is in Murshidabad, West Bengal.
- Legal Basis:
The extension was made under Section 39(6) of the CGST Act, 2017 and Rule 61(1) of the CGST Rules, 2017.
It follows the recommendations of the GST Council.
- Effective Date:
The notification is effective retrospectively from 20th November 2024.
Implications for Taxpayers:
Relief for Affected Taxpayers:
Taxpayers in Murshidabad get an extended timeline to comply with GSTR-3B filing requirements, providing relief amidst any local challenges.
Compliance Reminder:
Taxpayers are advised to utilize the extended timeline to ensure accurate and timely filing of returns to avoid penalties or interest.
Conclusion:
This extension reflects the government’s acknowledgment of the need for flexibility in compliance timelines under specific circumstances. Taxpayers in Murshidabad should ensure they meet the new deadline of 11th December 2024 to avoid any issues.
