The Central Board of Indirect Taxes and Customs (CBIC) on January 10, 2025, notified regarding the extension of the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024.
The following has been stated namely: -
• It extends the time limit for furnishing the return in FORM GSTR-3B electronically, through the common portal, by the registered persons for the month of December 2024, till twenty-second day of January, 2025.
• It further states that the due dates for filing under section 39 for Q4 2024 are January 24, 2025, for businesses in specified southern and western regions, and January 26, 2025, for northern, eastern, and north eastern regions.
[Notification no. - 02/2025 – CENTRAL TAX]