Extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024 - ERTS (T) 3/2025/15 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION AND STAMPS DEPARTMENT NOTIFICATIONS The 10th January, 2025 No.ERTS (T) 3/2025/15. - In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (10 of 2017), the Government, 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 the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. Twenty-fourth day of January, 2025 2. Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi. Twenty-sixth day of January, 2025 PRAVIN BAKSHI, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.