GSTR-3B Due Date Extended to November 30, 2024, for Taxpayers in Manipur

The Central Board of Indirect Taxes and Customs (CBIC), via Notification No. 29/2024–Central Tax dated November 27, 2024, has extended the due date for GSTR-3B filing for October 2024 to November 30, 2024 for taxpayers registered in Manipur.

Key Highlights:

  1. Applicability:

Taxpayers with the principal place of business in Manipur.

Relevant for returns under Section 39(1) of the CGST Act, 2017, and Rule 61(1)(i) of the CGST Rules, 2017.

  1. Legal Basis:

Extension provided under Section 39(6) of the CGST Act, 2017.

Issued on the recommendation of the GST Council.

  1. Effective Date:

The notification is retrospectively effective from November 20, 2024.

Benefits:

This extension offers relief to taxpayers in Manipur, enabling them to comply with tax obligations amid potential challenges.

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