The CBIC vide Notification No. 05/2022- Central Tax dated 17th May 2022 has extended the due date for furnishing Form GSTR-3B for the month of April, 2022 till the 24th May 2022 as against the normal date of filing of 20th May, 2022. The reason for such extension is the non-availability of the auto-populated ITC statement in Form GSTR-2B for the month of April, 2022 on time i.e. by May 14, 2022 due to technical glitches.
It may be noted here that due to GSTR-2B issues the GSTN vide its advisory dated 15th May 2022 had advised taxpayers to file GSTR-3B on the basis of Form GSTR-2A.
The Notification reads as under:
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 17th May, 2022
No. 05/2022–Central Tax
G.S.R. 354(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) read with sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the month of April, 2022 till the 24th day of May, 2022.
[F. No. CBIC-20006/9/2022-GST]
RAJEEV RANJAN, Under Secy
The Notification can be read / downloaded from : https://egazette.nic.in/WriteReadData/2022/235799.pdf
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Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.
