Notification No. 17/2025 – Central Tax
Document Date: October 18, 2025
Applicable Act/Rule: Central Goods and Services Tax Act, 2017
Applicable Section/Rule: Section 39(1) and proviso to Section 39(1) read with Section 168
Section 39 of the CGST Act, 2017 governs the filing of GST returns by registered persons. It mandates that every registered taxpayer must furnish GSTR-3B for the relevant tax period, disclosing outward supplies, inward supplies, and tax liability. Sub-section (1) specifies that such return must be filed for every calendar month or part thereof, while the proviso allows quarterly filing for taxpayers under the QRMP (Quarterly Return Monthly Payment) scheme.
Vide Notification No. 17/2025 – Central Tax dated October 18, 2025, the Central Board of Indirect Taxes and Customs (CBIC) has extended the time limit for furnishing GSTR-3B as follows:
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