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

Extension of GSTR-3B Filing Deadline for November 2023 in Specific Tamil Nadu Districts (Section 39)

The Government of India's Ministry of Finance, through the Central Board of Indirect Taxes and Customs, has issued a notification (No. 01/2024 – CENTRAL TAX) on January 5, 2024. This notification extends the deadline for filing the GSTR-3B return for November 2023. The extension applies specifically to registered businesses located in the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi, and Virudhunagar in Tamil Nadu. Under the authority of Section 39, subsection (6) of the Central Goods and Services Tax Act, 2017, and following the Council's recommendations, the deadline for these businesses to submit their GSTR-3B returns has been extended to January 10, 2024. This extension is granted under the provisions outlined in Section 39, subsection (1), and in conjunction with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017. The notification will become effective from December 20, 2023, as stated in the document signed by Raghavendra Pal Singh, Director of the relevant department. This extension aims to provide additional time for businesses in the specified districts to comply with their GST filing obligations.