GSTR-3B returns timelines extended for December 2024 and Oct-Dec quarter to late January 2025. Extends the time limit for furnishing returns in FORM GSTR-3B electronically: the monthly return for December 2024 is extended to 22 January 2025; the quarterly return for October-December 2024 is extended by reference to principal place of business, with one group of States/UTs due on 24 January 2025 and a second group due on 26 January 2025.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B returns timelines extended for December 2024 and Oct-Dec quarter to late January 2025.
Extends the time limit for furnishing returns in FORM GSTR-3B electronically: the monthly return for December 2024 is extended to 22 January 2025; the quarterly return for October-December 2024 is extended by reference to principal place of business, with one group of States/UTs due on 24 January 2025 and a second group due on 26 January 2025.
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