The Ministry of Finance (Department of Revenue), via the Central Board of Indirect Taxes and Customs (CBIC), has given Notification No. 29/2024 – Central Tax dated November 27, 2024. The last date is extended from this notification for filing the GSTR-3B return for October 2024 for specific registered assessees in the State of Manipur.
Notification Highlights
GSTR-3B filing last date for October 2024 has been extended to November 30, 2024.
Eligibility
- This extension is applicable for the assesses whose principal place of business is located in the State of Manipur.
- It applies to those needed to provide returns under sub-section (1) of Section 39, read with Rule 61(1)(i) of the Central Goods and Services Tax Rules, 2017.
Effective Date
W.e.f November 20, 2024, the notification is considered effective.
Implications for Taxpayers
The extension furnishes relief before the GST registrants in Manipur who may suffer hurdles in fulfilling the original return filing due date. The assesses are motivated to take benefit of this extended timeline to ensure compliance and prevent penalties.
