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GSTR - 03B Details of Outward Supplies and inward supplies where Date time limit for furnishing GSTR-1 and GSTR-2 extended - GST

1. 26/2024 - Dated: 18-11-2024 - Central GST (CGST) - Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand
2. 12/2024 - Dated: 10-7-2024 - Central GST (CGST) - Central Goods and Services Tax (Amendment) Rules, 2024
3. 07/2024 - Dated: 8-4-2024 - Central GST (CGST) - Waiver of the interest levied on late filling of GST return for the specified (four) registered person.
4. 01/2024 - Dated: 5-1-2024 - Central GST (CGST) - Extends the due date for furnishing the return in FORM GSTR-3B for the month of November, 2023 till the tenth day of January, 2024 - For the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu
5. 55/2023 - Dated: 20-12-2023 - Central GST (CGST) - Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu.
6. 20/2023 - Dated: 17-7-2023 - Central GST (CGST) - Due date for furnishing FORM GSTR-3B extended for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur
7. 17/2023 - Dated: 27-6-2023 - Central GST (CGST) - Extension of due date for furnishing the return in FORM GSTR-3B for the registered persons whose principal place of business is in the the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat - Extension till 13.06.2023
8. 12/2023 - Dated: 24-5-2023 - Central GST (CGST) - Extend the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur.
9. 21/2022 - Dated: 21-10-2022 - Central GST (CGST) - Extends the due date for furnishing the return in FORM GSTR-3B for the month of September, 2022 till the 21st day of October, 2022.
10. 14/2022 - Dated: 5-7-2022 - Central GST (CGST) - Central Goods and Services Tax (Amendment) Rules, 2022
11. 05/2022 - Dated: 17-5-2022 - Central GST (CGST) - Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022
12. 19/2021 - Dated: 1-6-2021 - Central GST (CGST) - Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.
13. 76/2020 - Dated: 15-10-2020 - Central GST (CGST) - Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021
14. 58/2020 - Dated: 1-7-2020 - Central GST (CGST) - Central Goods and Services Tax (Eighth Amendment) Rules, 2020.
15. 57/2020 - Dated: 30-6-2020 - Central GST (CGST) - Seeks to amend Notification No. 76/2018–Central Tax, dated the 31st December, 2018
16. 54/2020 - Dated: 24-6-2020 - Central GST (CGST) - Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to ₹ 5 crore.
17. 52/2020 - Dated: 24-6-2020 - Central GST (CGST) - Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.
18. 51/2020 - Dated: 24-6-2020 - Central GST (CGST) - Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
19. 05/2020 - Dated: 24-6-2020 - Integrated GST (IGST) - Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
20. 02/2020 - Dated: 24-6-2020 - Union Territory GST (UTGST) - Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
21. 03/2020 - Dated: 8-4-2020 - Integrated GST (IGST) - Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
22. 01/2020 - Dated: 8-4-2020 - Union Territory GST (UTGST) - Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
23. 29/2020 - Dated: 23-3-2020 - Central GST (CGST) - Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020
24. 10/2020 - Dated: 21-3-2020 - Central GST (CGST) - Special procedure for certain processes - ascertain the tax period - payment of tax - availing ITC
25. 07/2020 - Dated: 3-2-2020 - Central GST (CGST) - Seeks to amend Notification No. 44/2019 – Central Tax, dated the 09th October, 2019
26. 77/2019 - Dated: 26-12-2019 - Central GST (CGST) - Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019
27. 73/2019 - Dated: 23-12-2019 - Central GST (CGST) - Seeks to amend Notification No. 44/2019–Central Tax, dated the 09th October, 2019
28. 62/2019 - Dated: 26-11-2019 - Central GST (CGST) - Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019
29. 44/2019 - Dated: 9-10-2019 - Central GST (CGST) - Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020
30. 37/2019 - Dated: 21-8-2019 - Central GST (CGST) - Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.
31. 29/2019 - Dated: 28-6-2019 - Central GST (CGST) - Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019.
32. 24/2019 - Dated: 11-5-2019 - Central GST (CGST) - Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019.
33. 19/2019 - Dated: 22-4-2019 - Central GST (CGST) - Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019).
34. 03/2019 - Dated: 29-3-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
35. 13/2019 Central GST (CGST) - Dated: 7-3-2019 - Central GST (CGST) - Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019.
36. 09/2019 - Dated: 20-2-2019 - Central GST (CGST) - Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States
37. 76/2018-Central Tax - Dated: 31-12-2018 - Central GST (CGST) - Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B in specified cases.
38. 62/2018 - Dated: 29-11-2018 - Central GST (CGST) - Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu
39. 47/2018 - Dated: 10-9-2018 - Central GST (CGST) - Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]
40. 46/2018 - Dated: 10-9-2018 - Central GST (CGST) - Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT]
41. 45/2018 - Dated: 10-9-2018 - Central GST (CGST) - Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]
42. 41/2018 – Central Tax - Dated: 4-9-2018 - Central GST (CGST) - Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
43. 39/2018 - Dated: 4-9-2018 - Central GST (CGST) - Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
44. 36/2018 - Dated: 24-8-2018 - Central GST (CGST) - Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018
45. 35/2018 - Dated: 21-8-2018 - Central GST (CGST) - Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018
46. 34/2018 - Dated: 10-8-2018 - Central GST (CGST) - Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
47. 22/2018 - Dated: 14-5-2018 - Central GST (CGST) - Seeks to waive the late fee for FORM GSTR-3B
48. 16/2018 - Dated: 23-3-2018 - Central GST (CGST) - Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018
49. 64/2017 - Dated: 15-11-2017 - Central GST (CGST) - Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
50. 56/2017 - Dated: 15-11-2017 - Central GST (CGST) - Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018
51. 51/2017 - Dated: 28-10-2017 - Central GST (CGST) - Central Goods and Services Tax (Eleventh Amendment) Rules, 2017
52. 50/2017 - Dated: 24-10-2017 - Central GST (CGST) - Waiver of late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
53. 35/2017 - Dated: 15-9-2017 - Central GST (CGST) - Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017
54. 28/2017 - Dated: 1-9-2017 - Central GST (CGST) - Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
55. 23/2017 - Dated: 17-8-2017 - Central GST (CGST) - Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
56. 21/2017 - Dated: 8-8-2017 - Central GST (CGST) - Seeks to introduce date for filing of GSTR-3B for months of July and August
57. 17/2017 - Dated: 27-7-2017 - Central GST (CGST) - Central Goods and Services Tax (Fourth Amendment) Rules, 2017
58. 10/2017 - Dated: 30-6-2017 - Union Territory GST (UTGST) - Fixes the rate of interest per annum

1. Rule 96A - Export of goods or services under bond or Letter of Undertaking - Central Goods and Services Tax Rules, 2017
2. Rule 96 - Refund of integrated tax paid on goods or services exported out of India - Central Goods and Services Tax Rules, 2017
3. Rule 61 - Form and manner of furnishing of return - Central Goods and Services Tax Rules, 2017
4. Rule 43 - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases - Central Goods and Services Tax Rules, 2017
5. Rule 42 - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof - Central Goods and Services Tax Rules, 2017
6. Regulation 2B - Record or evidence of transaction, debt and default by operational creditor - Insolvency and Bankruptcy Board of India (Insolvency Resolution Process For Corporate Persons) Regulations, 2016
7. Circular No. 4/2021 - Dated: 16-2-2021 - Extension of Board's Circular No. 12/2018-Customs dated 29.05.2018 for sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR- 3B...
8. Circular No. 25/2019 - Dated: 27-8-2019 - IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases
9. Circular No. 1/2019 - Dated: 2-1-2019 - IGST Export Refunds–resolution of errors
10. Circular No. 33/2018 - Dated: 19-9-2018 - Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems-reg.
11. Circular No. 15/2018 - Dated: 6-6-2018 - Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases -reg.
12. Circular No. 12/2018 - Dated: 29-5-2018 - Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems -reg.
13. Circular No. 6/2018 - Dated: 16-3-2018 - Refund of IGST on Export - EGM Error related cases
14. Circular No. 5/2018 - Dated: 23-2-2018 - Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface - reg.
15. Circular No. 42/2017 - Dated: 7-11-2017 - Refund of IGST paid on export of goods under rule 96 of CGST Rules,2017
16. Note:- The Power to Rectify versus Power to review of assessment order: Tax Assessments
17. Note:- The Legal Contours of Input Tax Credit Eligibility: Procedural Aspects of GST and ITC
18. Note:- Time limit for availing Input Tax Credit (ITC) - whether GSTR-3B is a return u/s 39(1) of Central GST Act or State GST Act
19. Manual - Casual taxable person in GST