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Date: 05-Jan-2024 Category: Extra Ordinary State: Union Government Country: India

NOTIFICATION TO EXTEND DUE DATE

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

GSTR-3B Due Date Extension

  • Notification 01/2024 extends the due date for filing GSTR-3B for November 2023 for registered persons in specific districts of Tamil Nadu.
  • The extension applies to registered persons whose principal place of business is in Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi, and Virudhunagar districts of Tamil Nadu.
  • The extended due date is January 10, 2024.

CGST Rules Amendment

  • Notification 02/2024 amends the Central Goods and Services Tax Rules, 2017.
  • The amendment introduces sub-rules (1B) and (3B) to Rule 80, providing an extension for furnishing the annual return and self-certified reconciliation statement for FY 2022-23 for registered persons in specific districts of Tamil Nadu.
  • The extension applies to registered persons whose principal place of business is in Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar districts of Tamil Nadu.
  • The extended due date for annual return and self-certified reconciliation statement is January 10, 2024.
  • The amendment is effective from December 31, 2023.

Impact Analysis

Registered Persons in Affected Districts of Tamil Nadu

  • Action Item: Businesses should update their calendars and systems to reflect the new due dates.

Tax Authorities

  • Action Item: Communicate the extended due dates effectively to taxpayers in the affected regions.

Tax Practitioners/Consultants

  • Action Item: Manage client expectations regarding the compressed timeline.

Key Entities Referenced

Central Board of Indirect Taxes and Customs (CBIC): The issuing authority for the notifications, under the Department of Revenue, Ministry of Finance. Central Goods and Services Tax Act, 2017: The principal 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. Rule 80 is related to Annual Return. GST Council: The governing body that makes recommendations on GST rates, rules, and regulations. FORM GSTR-3B: A simplified summary return of inward and outward supplies.
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.-05012024-251189 CG-DxLx-xEG-I0D5H0x1x2x0 24-251189 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.ं 26] नई दिल्ली, िुक्रिार, िनिरी 5, 2024/पौष 15, 1945 No. 26] NEW DELHI, FRIDAY, JANUARY 5, 2024/PAUSHA 15, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड) अजधसचू ना नई दिल्ली, 5 िनिरी, 2024 सख्ं या 01/2024-केंद्रीय कर सा.का.जन. 30(अ).— केन्द्द्रीय माल और सेिा कर अजधजनयम, 2017 ( 2017 का 12 ) की धारा39 की उप-धारा(6) के द्वारा प्रद्त्त्त िजियों का प्रयोग करते हुए, आयुि, पररषि की जसफ़ाररिों पर, धारा 39 की उप-धारा (1) के साथ परित केन्द्द्रीय माल और सेिा कर जनयम, 2017 के जनयम 61 के उपजनयम(1) के खंड(i)के तहत जििरणी प्रस्ट्तुत करने िाले पंिीकृत व्यजियों,जिनके कारोबार का मूल स्ट्थान तजमलनाडु राज्य में जतरुनेलिेली, तेनकासी, कन्द्याकुमारी, थूथुकुडी और जिरुधुनगर जिले में है, के जलए माह निंबर, 2023 की प्ररूप िीएसटीआर 3-ख में जििरणी प्रस्ट्तुत करने की जनयत तारीख को िनिरी, 2024 के िसि ें दिन तक जिस्ट्ताररत करते ह।ैं (2) यह अजधसूचना 20 दिसंबर, 2023 से प्रभािी मानी िाएगी । [फा. सं. सीबीआईसी-20006/1/2024-िीएसटी] राघिेंद्र पाल ससंह, जनििे क 152 GI/2024 (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 5th January, 2024 No. 01/2024 – CENTRAL TAX G.S.R. 30(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. [F. No. CBIC-20006/1/2024-GST] RAGHAVENDRA PAL SINGH, Director अजधसचू ना नई दिल्ली, 5 िनिरी, 2024 सख्ं या 02/2024-केंद्रीय कर सा.का.जन. 31(अ).— केंद्रीय सरकार, केंद्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 164 द्वारा प्रद्त्त्त िजियों का प्रयोग करते हुए, पररषि ्की जसफ़ाररिों पर केंद्रीय माल और सिे ा कर जनयम, 2017 का और संिोधन करने के जलए जनम्नजलजखत जनयम बनाती ह,ै अथाडत् :- 1. संजक्षप्त नाम और प्रारंभ.- (1) इन जनयमों का संजक्षप्त नाम केंद्रीय माल और सेिा कर (संिोधन) जनयम, 2024 ह ै। (2) ये 31 दिसंबर, 2023 को प्रिृत हुए समझे िाएगं े । 2. केंद्रीय माल और सेिा कर जनयम, 2017 म,ें जनयम 80 म,ें - (क) उपजनयम (1क) के पश्चात ्जनम्नजलजखत उपजनयम अंतःस्ट्थाजपत दकया िाएंग,े अथाडत ् :- “(1ख) उपजनयम (1) म ें अंतर्िष्ड ट दकसी बात के होते हुए भी, ऐसे पंिीकृत व्यजियों के जलए जिनके कारोबार का मूल स्ट्थान तजमलनाडु राज्य म ें चेन्नई, जतरुिल्लूर, चेंगलपट्टू, कांचीपुरम, जतरुनेलिले ी, तेनकासी, कन्द्याकुमारी, थूथुकुडी और जिरुधनु गर जिल े म ें ह,ै के जलए जित्तीय िषड 2022-2023 के स्ट्थान पर उि िार्षडक जििरणी 10 िनिरी, 2024 पर या पूिड प्रस्ट्तुत की िाएगी ।”; (ख) उपजनयम (3क) के पश्चात,् जनम्नजलजखत उपजनयम अतं ःस्ट्थाजपत दकया िाएगा, अथाडत् :- “(3ख) उपजनयम (3) म ें अंतर्िष्ड ट दकसी बात के होते हुए भी, ऐसे पंिीकृत व्यजियों के जलए जिनके कारोबार का मूल स्ट्थान तजमलनाडु राज्य म ें चेन्नई, जतरुिल्लूर, चेंगलपट्टू, कांचीपुरम, जतरुनेलिले ी, तेनकासी, कन्द्याकुमारी, थूथुकुडी और जिरुधनु गर जिल े म ें ह,ै के जलए जित्तीय िष ड 2022-2023 के स्ट्थान पर उि स्ट् ि-प्रमाजणत समाधान जििरण 10 िनिरी, 2024 पर या पूिड उि िार्षडक जििरणी के साथ प्रस्ट्तुत दकया िाएगा”; [फा. स.ं सीबीआईसी-20006/1/2024-िीएसटी] राघिेंद्र पाल ससंह, जनिेिक[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 रटप्पण : मूल जनयम, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) में अजधसचू ना संख्या 3/2017- केंद्रीय कर, तारीख 19 िून, 2017 में संख्या सा.का.जन. 610(अ), तारीख 19 िून, 2017 द्वारा प्रकाजित दकए गए थ े और उनका अंजतम संिोधन अजधसूचना संख्या 52/2023- केंद्रीय कर, तारीख 26 अक्टूबर, 2023 द्वारा संख्या सा.का.जन. 798(अ), तारीख 26 अक्टूबर, 2023 द्वारा दकया गया । NOTIFICATION New Delhi, the 5th January, 2024 NO. 02/2024 – CENTRAL TAX G.S.R. 31(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: — 1. Short title and commencement. -(1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2024. (2) They shall come into force on the 31st day of December, 2023. 2. In the Central Goods and Services Tax Rules, 2017, in rule 80,– (a) after sub-rule (1A), the following sub-rule shall be inserted, namely:- “(1B) Notwithstanding anything contained in sub-rule (1), for the financial year 2022-2023, the said annual return shall be furnished on or before the tenth day of January, 2024 for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu.”; (b) after sub-rule (3A), the following sub-rule shall be inserted, namely:- “(3B) Notwithstanding anything contained in sub-rule (3), for the financial year 2022-2023, the said self- certified reconciliation statement shall be furnished along with the said annual return on or before the tenth day of January, 2024 for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu.”; [F. No. CBIC-20006/1/2024-GST] RAGHAVENDRA PAL SINGH, Director Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and were last amended vide notification No. 52/2023 - Central Tax, dated the 26th October, 2023 vide number G.S.R. 798(E), dated the 26th October, 2023. 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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