This notification extends the due date for furnishing the return in FORM GSTR-3B for the month of March 2026 up to 21 April 2026. The extension applies to registered persons required to furnish returns under Section 39(1) of the CGST Act, 2017, read with Rule 61(1)(i) of the CGST Rules, 2017. The notification has been issued under Section 39(6) of the CGST Act, 2017, on the recommendations of the GST Council.