GSTR-3B Due Date Extended for places in State of Gujarat: CBIC Notifies

The Central Board of Direct Taxes and Customs has extended the due date for Filing GST Return GSTR-3B for the registered persons whose principal place of business is in the districts of Kutch, Jamnagar, Morbi, Patan, and Banaskantha in the state of Gujarat and are 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.

The Due Date has been extended for places in Gujarat that were affected by Biparjoy Cyclone.

Relevant Provision of Section 39 reads as follows:

Section 39. Furnishing of returns

(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, and within such time, as may be prescribed:

Relevant Provision of Rule 61 reads as follows:

Rule 61. Form and manner of furnishing of return

(1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, as specified under –

(i) sub-section (1) of section 39, for each month, or part thereof, on or before the twentieth day of the month succeeding such month:

Earlier the due date for GSTR-3B was 20th June 2023. The same has been extended until the 30th day of June 2023.