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Date: 20-Dec-2023 Category: Extra Ordinary State: Union Government Country: India

GST Notification

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification extends the due date for filing GSTR-3B for November 2023 for specific registered persons.
  • This extension applies to registered persons whose principal place of business is in Chennai, Tiruvallur, Chengalpattu and Kancheepuram districts of Tamil Nadu.

Key Changes

  • The due date for filing GSTR-3B for November 2023 is extended to December 27, 2023, for registered persons in Chennai, Tiruvallur, Chengalpattu and Kancheepuram districts of Tamil Nadu.
  • This extension is applicable to those required to furnish returns under Section 39(1) of the CGST Act, 2017, read with Rule 61(1)(i) of the CGST Rules, 2017.

Impact Analysis

Impact on Taxpayers

  • This extension provides relief to businesses in these districts, potentially affected by unforeseen circumstances.

Suggested Action Items

  • Businesses should update their calendars and systems to reflect the revised due date to avoid late filing penalties.

Key Entities Referenced

Central Goods and Services Tax Act, 2017: The primary legislation governing GST in India. Section 39(6) provides the power to extend the due date for filing returns. Central Goods and Services Tax Rules, 2017: The rules framed under the CGST Act, 2017. Rule 61(1)(i) specifies the conditions for furnishing returns. GSTR-3B: A simplified summary return of inward and outward supplies. Central Board of Indirect Taxes and Customs (CBIC): The apex body responsible for the formulation of policy concerning levy and collection of indirect taxes. GST Council: A constitutional body that makes recommendations to the Union and State Government on issues related to GST.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-20122023-250772 CG-DxLx-xEG-I2D0H1x2x2x0 23-250772 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 718] नई दिल्ली, बुधिार, दिसम्ब र 20, 2023/अग्रहायण 29, 1945 No. 718] NEW DELHI, WEDNESDAY, DECEMBER 20, 2023/AGRAHAYANA 29, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड) अजधसचू ना नई दिल्ली, 20 दिसम् बर, 2023 सख्ं या 55/2023-केंद्रीय कर सा.का.जन. 902(अ).—केन्द्द्रीय माल और सेिाकर अजधजनयम, 2017 (2017 का 12 ) की धारा 39 की उप- धारा(6) के द्वारा प्रित्त िजियों का प्रयोग करत े हुए, आयिु , पररषि की जसफ़ाररिों पर, धारा 39 की उप-धारा (1) के साथ परित केन्द्द्रीय माल और सेिाकर जनयम, 2017 के जनयम 61 के उपजनयम (1) के खंड (i) के तहत जििरणी प्रस्ट्ततु करने िाले पंिीकृत व्यजियों, जिनके कारोबार का मूल स्ट्थान तजमलनाडु राज्य म ें चेन्नई, जतरुिल्लूर, चेंगलपट्टू और कांचीपुरम जिल े म ें ह,ै के जलए माह निंबर, 2023 की प्ररूप िीएसटीआर- 3ख म ें जििरणी प्रस्ट्तुत करने की जनयत तारीख को दिसंबर, 2023 के सत्ताइसिें दिन तक जिस्ट्ताररत करत े ह।ैं [फा. स. सीबीआईसी-20006/27/2023-िीएसटी] जनतीि कनाडटक, अिर सजचि 7834 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 20th December, 2023 No. 55/2023 – CENTRAL TAX G.S.R. 902(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 twenty-seventh day of December, 2023, for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu and Kancheepuram 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. [F. No. CBIC-20006/27/2023-GST] NITISH KARNATAK, Under Secy. 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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