Extension of due date of filing FORM GSTR 3B for the month of September 2022
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 21/2022 –CENTRAL TAX
New Delhi, the 21st October, 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.
[F. No. CBIC-20006/9/2022-GST]
RAJEEV RANJAN, Under Secy.
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- No fault in serving notice to last known address when PAN data was not updated – ITAT
- Investment by firm through capital introduced by partners cannot be treated as unexplained


