Notification No: 01/2024 Central Tax dated 05-01-2024 – Download pdf

Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu.

Summary:
Key Points:
1. Extension of GSTR-3B Filing Deadline:
    The due date for filing FORM GSTR-3B for November 2023 has been extended until 10th January 2024.
2. Applicable Regions:
    This extension applies only to registered businesses located in the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi, and      Virudhunagar in Tamil Nadu.
3. Legal Basis:
    The extension is granted under sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017, based on  recommendations from the GST Council.
4.  Effective Date:
     The notification takes effect from 20th December 2023.

Full Content of the Notification

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 Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the month of November, 2023 till the tenth day of January, 2024, for the registered persons whose principal place of business is in the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu and 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 force with effect from 20th day of December, 2023.