Due date extension for FORM GSTR-3B: October returns for Maharashtra and Jharkhand now due later in November. The Commissioner, on the Council's recommendation, extends the due date for furnishing FORM GSTR-3B for October, 2024 to the twenty first day of November, 2024 for registered persons whose principal place of business is in Maharashtra and Jharkhand and who are required to furnish returns under the CGST return-filing rules.