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Date: 10-Dec-2024 Category: Extra Ordinary State: Union Government Country: India

GST Notification

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Gazette Notification Description

  • This extraordinary gazette notification, issued by the Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs (CBIC), extends the due date for filing the GSTR-3B return for October 2024.
  • The extension applies specifically to registered persons whose principal place of business is in Murshidabad district, West Bengal.

Key Changes

  • The due date for filing the GSTR-3B return for October 2024 is extended from the original deadline to December 11, 2024.
  • This extension only benefits registered businesses located in Murshidabad district, West Bengal.
  • The notification came into effect on November 20, 2024.

Impact Analysis

Impact on Businesses in Murshidabad District, West Bengal

  • Action Item: Businesses in the affected area should ensure they file their GSTR-3B returns by the extended deadline of December 11, 2024.

Impact on Businesses Outside Murshidabad District

  • Action Item: Businesses outside the specified area should continue to adhere to the standard GSTR-3B filing deadlines.

Impact on the Government

  • Action Item: Monitor the filing rates and revenue collection after the extended deadline to assess the effectiveness of the measure.

Key Entities Referenced

Ministry of Finance (Department of Revenue): The issuing authority of the gazette notification. Central Board of Indirect Taxes and Customs (CBIC): The agency responsible for administering indirect taxes in India, including GST. Central Goods and Services Tax Act, 2017 (12 of 2017): The primary legislation under which the GSTR-3B return is filed. GSTR-3B: The specific form used for filing the monthly GST return. Murshidabad District, West Bengal: The geographic area to which the extension applies.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-10122024-259312 CG-DxLx-xEG-I1D0H1x2x2x0 24-259312 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 698] नई दिल्ली, मगं लिार, दिसम्ब र 10, 2024/ अग्रहायण 19, 1946 No. 698] NEW DELHI, TUESDAY, DECEMBER 10, 2024/ AGRAHAYANA 19, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड) अजधसचू ना नई दिल्ली, 10 दिसम् बर, 2024 स.ं 30/2024-केंद्रीय कर सा.का.जन. 760(अ).—केन्द्द्रीय माल और सेिा कर अजधजनयम, 2017 ( 2017 का 12 ) की धारा 39 की उप-धारा (6) के द्वारा प्रद्त्त्त िजियों का प्रयोग करत े हुए, आयुि, पररषि की जसफ़ाररिों पर, धारा 39 की उप-धारा (1) के साथ परित केन्द्द्रीय माल और सेिा कर जनयम, 2017 के जनयम 61 के उपजनयम (1) के खंड (i) के तहत जििरणी प्रस्ट्तुत करने िाले पंिीकृत व्यजियों, जिनके कारोबार का मूल स्ट्थान पजिम बंगाल राज्य में मुर्िडिाबाि जिले में है, के जलए माह अक्टूबर, 2024 की प्ररूप िीएसटीआर 3-ख म ें जििरणी प्रस्ट्तुत करन े की जनयत तारीख को दिसंबर, 2024 के ग्यारहिें दिन तक जिस्ट्ताररत करते ह।ैं 2. यह अजधसूचना 20 निंबर, 2024 स े प्रभािी मानी िाएगी। [फा. स.ं सीबीआईसी-20001/10/2024-िीएसटी] रौिन कुमार, अिर सजचि 7998 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICAION New Delhi, the 10th December, 2024 No. 30/2024 – CENTRAL TAX G.S.R. 760(E).—In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 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 October, 2024 till the eleventh day of December, 2024, for the registered persons whose principal place of business is in the district of Murshidabad in the state of West Bengal and 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 Central Goods and Services Tax Rules, 2017. 2. This notification shall be deemed to have come into force with effect from the 20th day of November, 2024. [F. No. CBIC-20001/10/2024-GST] RAUSHAN KUMAR, Under Secy. 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.

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