Notification No. 02/2025
Date: January 10, 2025
Subject: Extension of due dates for filing return in FORM GSTR-3B for specified tax periods and classes of registered persons.
Description:
Due date for filing FORM GSTR-3B for December 2024 is extended up to 22 January 2025 for registered persons under section 39(1).
For quarterly filers under proviso to section 39(1), due dates for October–December 2024 are extended based on State-wise classification.
Registered persons in specified States and Union Territories are allowed filing up to 24 January 2025 or 26 January 2025, as applicable.
Effective Date of Notification:
10 January 2025