Notification/Circular No. – F. No. 2(557)/policy/GST/2025/332 dated June 5,2025
Applicable Act/Rule – Delhi Goods and Services Tax Act, 2017
Applicable Section/Rule – Section 39(1) of Delhi Goods and Services Tax Act, 2017
FORM GSTR-3B is a monthly self-declaration return that registered GST taxpayers must file to report summary details of outward and inward supplies, claim input tax credit (ITC), and pay tax. It is mandatory even if there is no business activity during the period.
Amendments –
The due date for filing GSTR-3B for the month of December 2024, under sub-section (1) of section 39, has been extended to 22nd January 2025.
The due date for filing GSTR-3B for the quarter October–December 2024, under the proviso to sub-section (1) of section 39, has been extended for specified classes of registered persons as per the dates listed in the following table.
S. No. | Class of Registered Persons | Due Date |
1 | Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, or Lakshadweep. | 24th January 2025 |
2 | Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, or Odisha, and the Union territories of Jammu and Kashmir, Ladakh, Chandigarh, or Delhi. | 26th January 2025 |
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