FORM GSTR-9 ANNUAL RETURN FILING TIME EXTENDED
TILL 10.1.2024 FOR CERTAIN DISTRICTS IN TAMIL NADU
The
Goods and Services Tax Act, 2017 came into force with
effect from 1.7.2017 in
|
The
taxpayers have to file FORM GSTR-9 before 31st December of the
succeeding financial year. |
|
|
Now the time limit to file
annual returns in FORM GSTR-9 has been extended till 10.1.2024 for the
following districts in Tamil Nadu on the recommendations of the GST Council.
· Chennai
· Tiruvallur
· Chengalpattu
· Kancheepuram
· Tirunelvelu
· Tenkasi
· Kanyakumari
· Thoothukudi
· virudhunagar
The
relevant Notification is given below for ready reference:
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
NO. 02/2024 – CENTRAL TAX
New Delhi, the 5th January, 2024
G.S.R…(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.