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Core Purpose

This notification extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026, for registered persons in the National Capital Territory of Delhi.

Detailed Summary

The Department of Trade and Taxes (Policy And Research Branch) of the Government of the National Capital Territory of Delhi issued Notification No. 01/2026 - State Tax on 9th July, 2026. In exercise of the powers conferred by sub-section (6) of section 39 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Commissioner, on the recommendations of the Council, extended the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026, until the twenty-first day of April, 2026. This extension applies to registered persons who are required to furnish returns under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Delhi Goods and Services Tax Rules, 2017. This notification came into effect from the 20th day of April, 2026.

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-31072026-275032 No. 201] EXTRAORDINARY PUBLISHED BY AUTHORITY DELHI, MONDAY, JULY 27, 2026/ SHRAVAN 5, 1948 [N. I. C. T. D. No. 129 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI 5702 DG/2026 DEPARTMENT OF TRADE AND TAXES (Policy And Research Branch) NOTIFICATION Delhi, the 9th July, 2026 No. 01/2026 - State Tax F. No. DTT-D011/42/2026-Policy -TT-TRADE AND TAXES DEPARTMENT-276.— In exercise of the powers conferred by sub-section (6) of section 39 of the Delhi Goods and Services Tax Act, 2017 (03 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 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 Delhi Goods and Services Tax Rules, 2017. 2. This notification shall come into effect from 20th day of April, 2026. NIKHIL KUMAR, 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.

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