🟥 Deadline for Filing GSTR-3B Extended for Maharashtra and Jharkhand Taxpayers
Date: November 18, 2024
Category: GST Recent News
The Central Board of Indirect Taxes and Customs (CBIC) has extended the deadline for filing GSTR-3B returns by one day for taxpayers with their principal place of business in the poll-bound states of Maharashtra and Jharkhand.
Key Details
- Revised Deadline:
The due date for filing GSTR-3B for October 2024 is extended to November 21, 2024.
- Reason for Extension:
Polling for the legislative assembly elections in these states is scheduled for November 20, 2024, which overlaps with the original GSTR-3B filing deadline.
The extension allows taxpayers to fulfill their civic duty of voting without compromising compliance.
- Official Announcement:
CBIC shared the update on X (formerly Twitter) on November 18, 2024. A formal notification will follow.
Who Benefits from the Extension?
Only GST-registered taxpayers with their principal place of business in Maharashtra and Jharkhand can file GSTR-3B by November 21, 2024, without incurring a late fee.
Important Notes
Late Fee Penalty:
Filing GSTR-3B late attracts a penalty of ₹100 per day, up to a maximum of ₹5,000.
Input Tax Credit Deadline:
To claim any pending input tax credit (ITC) for FY 2023-24, taxpayers must file GSTR-3B by November 30, 2024.
Action Items for Taxpayers
- Taxpayers in Maharashtra and Jharkhand should utilize the extended deadline for hassle-free filing.
- File before November 30, 2024, to ensure ITC claims for FY 2023-24.
- Stay updated for the official notification from CBIC.
