Date: 2025-11-14Category: Not ApplicableState: MaharashtraCountry: India
Part IV-B Extra 412 (Dated the 14th Nov. 2025), COMMISSIONER OF STATE TAX, MAHARASHTRA STATE, NOTIFICATION, No. JC(HQR)-5/DC HQR-13(A&R)/MGST/Noti-State Tax/2025.—
Notification No. 17/2025-State Tax, issued by the Commissioner of State Tax, Maharashtra State, located at GST Bhavan, Mazgaon, Mumbai 400 010, and dated 13th November, 2025, extends the time limit for furnishing the return in FORM GSTR-3B electronically through the common portal for registered persons. Specifically, the time limit is extended till the twenty-fifth day of October, 2025 for: (i) sub-section (1) of section 39, for the month of September, 2025; and (ii) proviso to sub-section (1) of section 39, for the quarter of July, 2025 to September, 2025. The notification is issued in exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017, (Mah. XLIII of 2017), based on the recommendations of the Council. The Commissioner of State Tax, Maharashtra State, Mumbai, is Asheesh Sharma. The document was printed and published by Director, Rupendra Dinesh More, at Government Central Press, 21-A, Netaji Subhash Road, Charni Road, Mumbai 400 004 and published at Directorate of Government Printing, Stationery and Publications, 21-A, Netaji Subhash Road, Charni Road, Mumbai 400 004. The editor is Rupendra Dinesh More.
Key Entities Referenced
Maharashtra Goods and Services Tax Act, 2017: The primary law being referenced and amended by the notification regarding GSTR-3B filing.
GSTR-3B: The return form for which the time limit for furnishing is extended.
Section 39: Refers to specific sections of the Maharashtra Goods and Services Tax Act, 2017 related to filing returns.
Commissioner of State Tax, Maharashtra State: The issuing authority for the notification.
Mumbai: Location of the Commissioner of State Tax and Government printing.
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RNI No. MAHBIL /2009/37831
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COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated 13th November, 2025.
NOTIFICATION
Notification No. 17/2025—State Tax
Maharashtra Goods and services tax act, 2017.
No. JC(HQR)-5/DC HQR-13(A&R)/MGST/Noti-State Tax/2025.— In exercise of the powers
conferred by sub-section (6) of section 39 read with section 168 of the Maharashtra Goods and Services
Tax Act, 2017, (Mah. XLIII of 2017), the Commissioner, on the 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.
ASHEESH SHARMA,
Commissioner of State Tax,
Maharashtra State, Mumbai.
(१)
भााग चाार-ब-४१२–१
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,
RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,
MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,
21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.