GSTR-3B return filing deadline extension allows March return filing later under state GST rules for registered taxpayers. Extension of the due date for furnishing FORM GSTR-3B for March, 2026 permits registered persons required to file returns under section 39 read with rule 61 of the West Bengal Goods and Services Tax Rules, 2017 to furnish the return by 21 April 2026. The notification is issued by the Commissioner of State Tax on the recommendations of the GST Council under the power to extend the return-filing due date and is stated to take effect from 20 April 2026.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B return filing deadline extension allows March return filing later under state GST rules for registered taxpayers.
Extension of the due date for furnishing FORM GSTR-3B for March, 2026 permits registered persons required to file returns under section 39 read with rule 61 of the West Bengal Goods and Services Tax Rules, 2017 to furnish the return by 21 April 2026. The notification is issued by the Commissioner of State Tax on the recommendations of the GST Council under the power to extend the return-filing due date and is stated to take effect from 20 April 2026.
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