GSTR-3B is a summary of supplies made during the month along with GST to be paid.
It discloses summary of input tax credit claimed, purchases on which reverse charge is applicable, etc.
As per the Notification Number 29/2024 the due date for filing GSTR3B for October 2024 has been extended.
Applicability
This notification covers to those who required to file GSTR-3B as per Section 39(1) and Rule 61(1)(i) of CGST Rules.
Registered taxpayers whose principal place of business is in Manipur.
Taxpayers in Manipur will get 10 days more to file October 2024 GSTR-3B return.
Extended Due Date
New Due Date: 30th November 2024.
Original Due Date: 20th November 2024.
The notification is effective retrospectively from November 20, 2024.
Official Notification
Key Features
It is a simplified return which is designed for quick compliance and does not require invoice-wise details.
Most taxpayers file it monthly. However, small taxpayers file it under the QRMP scheme i.e., quarterly.
Filing is compulsory even for NIL returns (if there are no transactions).