The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 01/2026 – Central Tax dated 21 April 2026, extending the due date for filing FORM GSTR-3B for the month of March 2026.
Key Highlights of Notification No. 01/2026 – Central Tax
- Notification Number: 01/2026 – Central Tax
- Date of Notification: 21 April 2026
- Issued By: Ministry of Finance, Department of Revenue, CBIC
- Relevant Law: Section 39(6) of the CGST Act, 2017
- Return Covered: FORM GSTR-3B
- Tax Period: March 2026
- Extended Due Date: 21 April 2026
- Effective Date: 20 April 2026
What Has Been Extended?
Through this notification, the Commissioner, on the recommendations of the GST Council, has extended the due date for furnishing FORM GSTR-3B for March 2026 until 21 April 2026.
This extension applies to registered persons who are required to furnish returns under Section 39(1) of the Central Goods and Services Tax Act, 2017, read with Rule 61(1)(i) of the Central Goods and Services Tax Rules, 2017.
Applicability of the Notification
The notification is applicable to registered taxpayers who are required to file monthly GSTR-3B returns under the CGST Act and CGST Rules. Taxpayers covered by this notification can furnish their March 2026 GSTR-3B return by 21 April 2026.
Legal Basis
The notification has been issued in exercise of the powers conferred by Section 39(6) of the CGST Act, 2017. This provision enables the competent authority to extend the time limit for furnishing returns under the GST law.
Impact on GST Taxpayers
The extension provides additional time to eligible registered taxpayers for filing their March 2026 GSTR-3B return. Taxpayers should ensure that the return is filed on or before the extended due date to avoid late fees, interest, or other consequences under GST law.
Conclusion
Notification No. 01/2026 – Central Tax provides relief to registered taxpayers by extending the due date for filing FORM GSTR-3B for March 2026 to 21 April 2026. Businesses and GST professionals should take note of the revised due date and complete the filing within the extended timeline.
Disclaimer
This content is for informational purposes only and is based on the official GST notification. Taxpayers should refer to the official notification and consult a tax professional for case-specific guidance.