**Executive Summary**
This notification, issued by the Department of Trade and Taxes, Government of NCT of Delhi, extends the deadline for filing monthly GST returns for March 2026. The due date for furnishing FORM GSTR-3B has been extended to April 21, 2026. The notification is officially effective from April 20, 2026.
**Key Points / Main Content**
**Extension of Filing Deadline**
* The due date for furnishing the return in FORM GSTR-3B for the month of March 2026 is extended to April 21, 2026.
* This extension applies specifically to registered persons required to furnish returns under sub-section (1) of section 39 of the Delhi Goods and Services Tax Act, 2017.
**Legal Authority and Effective Date**
* The notification is issued by the Commissioner (State Tax) in exercise of powers conferred by section 39(6) of the Delhi Goods and Services Tax Act, 2017.
* The order was made following the recommendations of the Goods and Services Tax Council.
* The provisions of this notification come into effect starting April 20, 2026.
**Impact Analysis**
**Registered Persons (Taxpayers) in Delhi**
**Impact**
Taxpayers who are required to file monthly returns under the Delhi Goods and Services Tax Rules, 2017, are granted a specific extension for their March 2026 filings.
**Action Required**
Eligible registered persons must ensure they furnish their FORM GSTR-3B for the period of March 2026 no later than the revised deadline of April 21, 2026.
**Department of Trade and Taxes (Government of NCT of Delhi)**
**Impact**
The department is responsible for implementing the extension and ensuring tax systems reflect the revised due date for the specified period.
**Action Required**
The department must acknowledge the extension effective from April 20, 2026, for all applicable filings under Rule 61.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: The primary legislation under which the Commissioner exercised powers to extend the tax return filing deadline.
FORM GSTR-3B: The specific monthly tax return form for which the filing due date for March 2026 was extended to April 21, 2026.
Department of Trade and Taxes, Government of NCT of Delhi: The primary government department responsible for issuing this notification and regulating state tax matters in Delhi.
Delhi Goods and Services Tax Rules, 2017: The regulatory rules cited to establish the procedural requirements for furnishing tax returns.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.H-3x1x0x 72026-275032
SG-DLxx-ExG-3ID1E0x7x2x0 26-275032
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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DEPARTMENT OF TRADE AND TAXES
(Policy And Research Branch)
NOTIFICATION
Delhi, the 9th July, 2026
No. 01/2026 – State Tax
F. No. DTT-D011/42/2026-Policy -TT-TRADE AND TAXES DEPARTMENT-276.— In exercise of the powers conferred
by sub-section (6) of section 39 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Commissioner, on
the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the
month of March, 2026 till the twenty-first day of April, 2026, for the registered persons who are required to furnish
return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Delhi Goods and Services
Tax Rules, 2017.
2. This notification shall come into effect from 20th day of April, 2026.
NIKHIL KUMAR, Commissioner (State Tax)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.