Notification No. 21/2022
Date: October 21, 2022
Subject: Extension of due date for filing FORM GSTR-3B for September 2022.
Description:
The due date for furnishing FORM GSTR-3B for September 2022 is extended to 21 October 2022 for registered persons filing returns under Section 39(1). The extension is granted under Section 39(6). It ensures smooth compliance for taxpayers facing filing constraints.