Extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024 - 55/2025-GST - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE PRINCIPAL COMMISSIONER OF STATE TAX CUM COMMISSIONER OF TAXES, ASSAM NOTIFICATION No. 55/2025-GST The 18th January, 2025 No. CT/GST-14/2017/368.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act. No. XXVIII of 2017) the Commissioner, on the recommendations of the Council hereby extends the time limit for furnishing the return in FORM GSTR-3B electronically, through the common portal by the registered persons, as specified under- (i) Sub-section (1) of section 39, for the month of December, 2024, till twenty second day of January, 2025. (ii) Proviso to sub-section (1) of section 39 for the quarter of October, 2024 to December, 2024, for the class of registered persons mentioned in column (2) of the Table given below, till the date mentioned in the corresponding entry in column (3) of the said Table namely :- Table Sl. No. Class of registered persons Due Date (1) (2) (3) 1. Registered persons whose principal place of business is in 1. the States of Assam Twenty-sixth day of January, 2025 This notification shall be deemed to have been issued on the 10th of January, 2025. JITU DOLEY, Principal Commissioner of State Tax, Assam.