EXTENSION OF DUE DATE FOR FILING OF FORM GSTR-3B FOR
THE MONTH OF APRIL 2022 AND PAYMENT OF GST FOR THE MONTH OF APRIL 2022.
The Goods and Services Tax Act,
2017 came into force with effect from 1st July 2017.
The normal due date for filing of FORM GSTR-3B for the month of April 2022 is 20.5.2022. There are certain difficulties in auto-population of purchase details in GSTR-2A and GSTR-2B during May 2022.
On the recommendations of the GST Council, the Central Government has extended the time limit for filing of FORM GSTR-3B for the month of April 2022 till 24.5.2022 for all taxpayers and also extended the time limit for making the GST payment in FORM GST PMT-06 till 27.5.2022.
The relevant notifications are
given below for ready reference.
[To be published in
the Gazette of
Government of India Ministry of Finance (Department of Revenue)
Central Board
of Indirect Taxes and Customs
Notification No.
05/2022 – Central Tax
G.S.R.....(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 Secretary to the Government of
[To be published in
the Gazette of
Government of India Ministry of Finance (Department of Revenue)
Central Board
of Indirect Taxes and Customs
Notification No.
06/2022 – Central Tax
G.S.R.....(E).— In exercise
of the powers conferred by the first proviso to sub-rule (3) 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 depositing the tax due under proviso to sub-section (7) of section 39 of the Central
Goods and Services Tax Act, 2017 in FORM GST PMT-06 for
the month of April, 2022 till the 27th day of May, 2022.
[F. No. CBIC-20006/9/2022-GST]
(Rajeev Ranjan)
Under Secretary to the Government of