Ministry : Ministry of Finance (Department of Revenue)

Part II-Section 3-Sub-Section (i)

Subject : Extra Ordinary

Overview [Gazette of India: Extraordinary, Part II—Section 3(i)]

This is an official notification from the Ministry of Finance extending the due date for a specific GST return, illustrating the government’s use of gazettes to administer tax law and provide targeted relief.

Key Points

• Notification No. 30/2024 – Central Tax under the Central Goods and Services Tax Act, 2017.
• Extends the due date for filing FORM GSTR-3B for October 2024 from the 20th to the 11th of December, 2024.
• Applies only to registered persons whose principal place of business is in Murshidabad district, West Bengal.
• Deemed to come into force from 20 November 2024.

Summary

This Extraordinary Gazette notification grants a one-month extension for filing the October 2024 GSTR-3B return specifically for taxpayers in Murshidabad, West Bengal, aiming to accommodate compliance amid potential operational constraints. The move highlights the government’s use of gazettes to issue precise, time-bound relief without altering broader tax regulations.