It has been extended by Central Board of Indirect Taxes and Customs (CBIC) the due date for filing GSTR 3B to 21st day of October, 2022.
The notification read that the Commissioner, on the recommendations of the Council, hereby extended the due date for furnishing the return in FORM GSTR-3B, for the registered persons required to furnish a return under sub-section (1) of section 39 reading with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017, for the month of September, 2022, till the 21st October, 2022.
Regardless of that of their tax return filled, the taxpayers are required to file the GSTR 3B monthly return form. It has been required by GSTN to all taxpayers to file GSTR 3B returns, even those with nil returns. Thus, the form must include the details of the sales and purchases made by the taxpayer.
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