In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017, the Commissioner, on the recommendations of the Council, extends the time limit for furnishing FORM GSTR-3B electronically through the common portal. The due date for furnishing the return under sub-section (1) of section 39 for the month of September, 2025 is extended till 25th October, 2025. The due date for furnishing the return under the proviso to sub-section (1) of section 39 for the quarter July, 2025 to September, 2025 is also extended till 25th October, 2025.

17-2025

Effective Date:
18th October, 2025

Previous Notification:
Not mentioned in the notification.