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Notification No. 21/2022-CENTRAL TAX [N10-Y28]

As at 7 September 2026. In force from 21 October 2022.

Dates: made 21 October 2022; in force 21 October 2022; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (i), dated 21st October, 2022. Band A.

Cite: Notification No. 21/2022-CENTRAL TAX [N10-Y28]. Machine: N10-Y28.

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), the Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B, for the registered persons required to furnish return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017, for the month of September, 2022 till the 21st day of October, 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), 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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