EXTENSION OF
DUE DATE FOR FURNISING OF FORM GSTR-3B FOR CERTAIN DISTRICTS OF TAMIL
NADU
The Goods and
Services Tax Act, 2017 came into force with efffect from 1.7.2017 in
se 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
[TO BE PUBLISHED IN THE GAZETTE OF
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 01/2024 – CENTRAL TAX
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.
[F. No. CBIC-20006/1/2024-GST]
(Raghavendra Pal Singh) Director