Notification 01/2026-Central Tax - March 2026 GSTR-3B Deadline

Finin2min summary

The Commissioner extended the FORM GSTR-3B due date for March 2026 to 21 April 2026.

Effective-state control: Applied only to the March 2026 tax period and is no longer a live filing deadline.

Provision and transaction bridge

• Classify the page as historical because the deadline has expired.
• Connect the notification to section 39, the relevant return Rule and FORM GSTR-3B.
• Do not apply the extension to another tax period or taxpayer class.

Practical application

Record the transaction or order date, the exact statutory provision, the instrument number, its effective date, any corrigendum and any later supersession before applying the conclusion.

Finin2min Q&A

Can the instrument title alone determine the result?

No. Read the signed instrument, the principal provision and the complete amendment chain together.

What evidence should be retained?

Preserve the official source, publication date, effective date, affected provision, internal implementation record and the later-history check.