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Date: 27-Nov-2024 Category: Extra Ordinary State: Union Government Country: India

notification

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification extends the due date for filing the Goods and Services Tax (GST) return in FORM GSTR-3B for the month of October 2024 for registered persons whose principal place of business is in the State of Manipur.

Key Changes

  • The due date for filing GSTR-3B for October 2024 is extended to November 30, 2024, for businesses in Manipur.
  • The original due date for GSTR-3B for October 2024 was not specified in the notification but is implicitly extended to November 30, 2024.
  • This extension is applicable only to registered persons whose principal place of business is in the State of Manipur.
  • The notification is effective from November 20, 2024.

Impact Analysis

Businesses in Manipur

  • Businesses should note the new deadline of November 30, 2024, to avoid any late filing penalties.

Tax Authorities

  • The notification will require communication to the relevant stakeholders.

Other Stakeholders

  • Software providers of GST filing need to update their systems to reflect the new due date.

Action Items

  • Software providers should update their systems to reflect the new due date.

Key Entities Referenced

Central Goods and Services Tax Act, 2017: The primary legislation governing GST in India. Section 39(6) provides the power to extend due dates. Central Goods and Services Tax Rules, 2017: The rules framed under the CGST Act. Rule 61(1)(i) is related to the filing of returns. FORM GSTR-3B: The monthly return form for GST. State of Manipur: The specific geographical location for which the extension is applicable. Central Board of Indirect Taxes and Customs (CBIC): The governing body for indirect taxes in India, which issued the notification.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-27112024-258955 xxxGIDHxxx CG-DLxx-xEG-I2D7E1x1x2x0 24-258955 असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 676] नई दिल्ली, बुधिार, निम्ब र 27, 2024/अग्रहायण 6, 1946 No. 676] NEW DELHI, WEDNESDAY, NOVEMBER 27, 2024/AGRAHAYANA 6, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड) अजधसचू ना नई दिल्ली, 27 निम् बर, 2024 स.ं 29/2024-केंद्रीय कर सा.का.जन. 735(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 खडं (i) के तहत जििरणी प्रस्ट्तुत करने िाले पंिीकृत व्यजियों, जिनके कारोबार का मूल स्ट्थान मजणपुर राज्य म ें ह,ै के जलए माह अक्टूबर, 2024 की प्ररूप िीएसटीआर -3ख म ेंजििरणी प्रस्ट्तुत करन े की जनयत तारीख को निंबर, 2024 के तीसिें दिन तक जिस्ट्ताररत करत े ह।ैं 2. यह अजधसूचना 20 निंबर, 2024 से प्रभािी मानी िाएगी। [फा. स.ं सीबीआईसी-20001/9/2024-िीएसटी] रौिन कुमार, अिर सजचि 7662 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) NOTIFICATION New Delhi, the 27th November, 2024 No. 29/2024–CENTRAL TAX G.S.R.735(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 thirtieth day of November, 2024, for the registered persons whose principal place of business is in the State of Manipur 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-20001/9/2024-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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