INDIA CODE

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Notification No. 05/2022-Central Tax [N10-WK7]

As at 6 September 2026. In force from 17 May 2022.

Dates: made 17 May 2022; in force 17 May 2022; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 17th May, 2022. Band A.

Cite: Notification No. 05/2022-Central Tax [N10-WK7]. Machine: N10-WK7.

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.

Made under

Recital: "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". Names sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 [S10-78E]. Vires verified.

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