The CBIC has extended the due date for filing GSTR-3B for October 2024 to November 21, 2024, for registered taxpayers in Maharashtra and Jharkhand. This extension, based on the Council’s recommendation and under Section 39(6) of the CGST Act, applies to those required to file returns under Section 39(1) and Rule 61(1)(i) of the CGST Rules, 2017.
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