The CBIC vide Notification No. 05/2022- Central Tax dated May 17, 2022 extended the due date for furnishing Form GSTR-3B for the month of April, 2022 extended till the May 24, 2022 due to the non-availability of Form GSTR-2B for the month of April, 2022 on time i.e. by May 14, 2022.
Note: Previously they had issued the advisory dated May 15, 2022 to use Form GSTR-2A for the records not reflected in the Form GSTR-2B which was deleted today (May 17, 2022) by the GSTN.
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-05-central-tax-english-2022.pdf
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