Notification / Notification No. 01/2026-Central Tax

Clause 1

In forceA commencement is recorded; no ending event is recorded.

The law's words

1. 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 GST Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026, for the registered persons who are 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.

2. This notification shall come into effect from 20th day of April, 2026.

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

References marked in the words above

sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 / Section 39, Central Goods and Services Tax Act, 2017
sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017 / Rule 61, Central Goods and Services Tax Rules, 2017