GST Notification 30/2024-Central Tax dt. 10-December-2024
GST Notification – 30/2024:
The GST Notification No. 30/2024, issued on 10th December 2024, extends the due date for filing the monthly GSTR-3B return for October 2024. This extension applies to taxpayers whose principal place of business is in Murshidabad, West Bengal. These taxpayers now have until 11th December 2024 to submit their returns, as per the provisions under section 39 of the CGST Act, 2017, and the related rule in the CGST Rules, 2017.
The notification highlights that this extension was granted based on the recommendation of the GST Council. It aims to provide relief to affected taxpayers in Murshidabad, who may have faced difficulties in meeting the original deadline due to local circumstances. Such extensions are part of the government’s efforts to ensure compliance while accommodating regional challenges.
Furthermore, the notification specifies that the extension is effective retrospectively, starting from 20th November 2024. This ensures that any taxpayers who might have missed filing their returns earlier due to the original deadline are still covered under the extended timeline. The notification formalizes this decision under the authority of the GST Commissioner.
