Notification No.: 21/2022 – Central Tax
Date of Notification: 21st October 2022
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 39(6) – Power to extend due date for return filing
- CGST Rules, 2017:
- Rule 61(1)(i) – Due date for furnishing FORM GSTR-3B
Summary of Notification
Extension of Due Date for Filing GSTR-3B for September 2022:
The Commissioner, based on the recommendations of the GST Council and under the powers granted by Section 39(6), has extended the due date for furnishing FORM GSTR-3B for the tax period September 2022.
🗓️ Revised Due Date: 21st October 2022
🧾 Applicable to all registered persons who are required to furnish return under Section 39(1) read with Rule 61(1)(i).
This extension provides administrative relief and avoids late fees or penalties for taxpayers unable to file their GSTR-3B on time due to system or operational delays.
