CBIC has notified that the due date for filing the return in Form GSTR-3B for the month of September 2022 has been extended up to October 21, 2022 in the case of registered persons who are required to file the return by October 20, 2022 under Section 39(1) read with CGST Rule 61(1)(i).
CBIC Central Tax Notification 21/2022 dt. 21/10/2022: GSTR-3B return due date (September 2022) extended from 20/10/2022 to 21/10/2022
G.S.R. 786(E).- In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B, for the registered persons required to furnish return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017, for the month of September, 2022 till the 21st day of October, 2022.