GST Notification – 2/2025:

GST Notification No. 02/2025 extends the due dates for filing GSTR-3B. Monthly filers (December 2024) must submit by January 22, 2025. Quarterly filers (Oct-Dec 2024) have different deadlines based on their state. Businesses in states like Maharashtra, Gujarat, and Tamil Nadu must file by January 24, 2025, while those in states like Uttar Pradesh, West Bengal, and Delhi have until January 26, 2025.

This extension, issued under Section 39(6) and Section 168 of the CGST Act, 2017, is based on GST Council recommendations to provide businesses additional time for compliance. The notification ensures smoother tax filing for different regions while maintaining regulatory deadlines.