The Government of the National Capital Territory of Delhi, Department of Trade and Taxes (Policy and Research Branch) has issued notification No. 17/2025-State Tax in Delhi on December 10, 2025.
F. No. DTT-D011/45/2025-Policy-TT-Trade and Taxes Department-671.
The notification extends the time limit for registered persons to furnish returns in FORM GSTR-3B electronically through the common portal, as per the recommendations of the Council, in exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017).
Specifically:
1. For sub-section (1) of section 39, for the month of September 2025, the deadline is extended to the twenty-fifth day of October 2025.
2. For the proviso to sub-section (1) of section 39, for the quarter of July 2025 to September 2025, the deadline is extended to the twenty-fifth day of October 2025.
Neeraj Semwal, Commissioner (State Tax), issued the notification.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: The primary act being referenced, concerning goods and services tax within Delhi.
Section 39 of the Delhi Goods and Services Tax Act, 2017: Specifies the section of the act related to the furnishing of returns.
Section 168 of the Delhi Goods and Services Tax Act, 2017: Empowers the commissioner to act
FORM GSTR-3B: The specific form used for furnishing the return electronically.
Department of Trade and Taxes: The department responsible for the notification.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.H-1x3xx1 22025-268483
SG-DLxx-ExG-1ID3E1x2x2x0 25-268483
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 387] दिल्ली, बुधवार, दिसम्ब र 10, 2025/अग्रहायण 19, 1947 [रा.रा.रा.क्षे.दि. स.ं 375
No. 387] DELHI, WEDNESDAY, DECEMBER 10, 2025/AGRAHAYANA 19, 1947 [N. C. T. D. No. 375
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
अजधसचू ना
fnYyh] 10 fnlEcj] 2025
स.ं 17/2025-राज्य कर
फा. स.ं डीटीटी-डी011/45/2025-नीजत-टीटी-व्यापार एव ं कर जवभाग/671.—दिल्ली माल एवं सेवा कर अजधजनयम,
2017 (2017 का 03) की धारा 168 के साथ पठित धारा 39 की उपधारा (6) द्वारा प्रित्त िजियों का प्रयोग करते हुए, आयुि,
पठरषि की जसफाठरिों पर एति द्वारा पंिीकृत व्यजियों द्वारा सामान्य पोटटल के माध्यम से इलेक्ट्रॉजनक रूप से प्रपत्र िीएसटीआर-3ख
में जववरणी प्रस्ट्तुत करने की समय-सीमा को आगे बढाते ह,ैं िैसा दक नीचे जनर्िटष्ट है:-
(i) धारा 39 की उपधारा (1), जसतंबर, 2025 माह के जलए, अक्ट्टूबर 2025 के पच्चीसवें दिन तक।
(ii) धारा 39 की उपधारा (1) का परन्तुक, िुलाई, 2025 से जसतंबर, 2025 की जतमाही के जलए, अक्ट्टूबर 2025 के
पच्चीसवें दिन तक।
नीरि सेमवाल, आयुक्ट् त (राज्य कर)
8330 DG/2025 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
DEPARTMENT OF TRADE AND TAXES
(Policy and Research Branch)
NOTIFICATION
Delhi, the 10th December, 2025
No. 17/2025-StateTax
F. No. DTT-D011/45/2025-Policy-TT-Trade and Taxes Department–671.—In exercise of the powers
conferred by sub-section (6) of section 39 read with section 168 of the Delhi Goods and Services Tax Act, 2017
(3 of 2017), the Commissioner, on there recommendations of the Council, hereby extends the time limit for
furnishing the return in FORM GSTR-3B electronically, through the common portal, by the registered persons, as
specified under:-
(i) sub-section(1) of section 39, for the month of September,2025, till twenty-fifth day of October, 2025:
(ii) proviso to sub-section (1) of section 39, for the quarter of July, 2025 to September, 2025, till
twenty-fifth day of October, 2025
NEERAJ SEMWAL, Commissioner (State Tax)
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and Published by the Controller of Publications, Delhi-110054.