CBIC Circular

notification no 01 2026 central tax dated 21 apr 2026

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-
SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 01/2026 – Central Tax
New Delhi, dated the 21
st
April, 2026

G.S.R … (E).— In exercise of the powers conferred by sub-section (6) of section 39 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the GST
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 Central Goods and Services
Tax Rules, 2017.
2. This notification shall come into effect from 20th day of April, 2026.

[F. No. CBIC-20006/45/2025-GST]



(Kangale Shrunkhala Motiram)
Director
notification no 01 2026 central tax dated 21 apr 2026 | iKargos | Freight Forwarding & Logistics Company India