Due date extension for GSTR-3B filings: September returns may be furnished under the extended statutory deadline. The Commissioner, exercising powers under sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 and on the Council's recommendation, extends the due date for furnishing the monthly return in FORM GSTR-3B for the month of September, 2022 for registered persons required to file under rule 61 and section 39 of the Central GST Rules.