(1)

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GOVERNMENT OF KARNATAKA

No. KGST.CR.01/17-18 (Vol-4)

Office of the

Commissioner of Commercial Taxes

(Karnataka), Vanijya Therige Karyalaya,

Gandhinagar, Bengaluru, Dated:13.01.2025.

NOTIFICATION (02/2025)

In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of

the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 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

¨sÁUÀ – 4J

Part – IVA

13

2025 ¥ÀĵÀå 23

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BENGALURU, MONDAY, 13, JANUARY, 2025 PUSHYA, 23, SHAKAVARSHA, 1946)

. 25

No. 25

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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 ofJammu and Kashmir, Ladakh,

Chandigarh or Delhi.

Twenty-sixth day of

January, 2025

(VIPUL BANSAL)

Commissioner of Commercial Taxes

(Karnataka), Bengaluru.

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R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19

Licensed to post without prepayment WPP No. 297

THAMMAIAH

Digitally signed by THAMMAIAH

DN: c=IN, st=Karnataka,

2.5.4.20=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef28294d43b8f8b16,

postalCode=560059, street=BANGALORE, pseudonym=ca58c76cf7e2445d7a4f3f51407e025e,

serialNumber=4d9b284dcc53d39f1425f50485de07dd86efa302a3fce3729eddea0c1b5098e0,

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Date: 2025.01.13 17:30:56 +05'30'