3679 DG/2025

(1)

रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99

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असाधारण

EXTRAORDINARY

प्राजधकार से प्रकाजित

PUBLISHED BY AUTHORITY

भाग IV

PART IV

राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

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दिल्ली, बृहस्ट् पजतवार, िून 5, 2025/ज् येष् ठ 15, 1947

[रा.रा.रा.क्षे.दि. सं. 85

No. 171]

DELHI, THURSDAY, JUNE 5, 2025/JYAISTHA 15, 1947

[N. C. T. D. No. 85

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-06062025-263640

SG-DL-E-06062025-263640

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

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DEPARTMENT OF TRADE AND TAXES

(Policy and Research Branch)

NOTIFICATION

Delhi, the 5th June, 2025

(No. 02/2025-State Tax)

F. No. 2(557)/policy/GST/2025/332.—In exercise of the powers conferred by sub-section (6) of

section 39 read with section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the

Commissioner, 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

S. 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

CHANCHAL YADAV, Commissioner (State Tax)

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054.

GORAKHA NATH YADAVA

Digitally signed by GORAKHA NATH

YADAVA

Date: 2025.06.06 14:37:59 +05'30'