The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 55/2023 – Central Tax dated December 20, 2023, announcing an extension for the filing of FORM GSTR-3B for November 2023. The extended deadline until December 27, 2023, is applicable exclusively to registered individuals with their principal place of business situated in specific districts of Tamil Nadu, including Chennai, Tiruvallur, Chengalpattu, and Kancheepuram. This extension has been granted in accordance with the recommendations of the Council under section 39(1) and rule 61(1)(i) of the Central Goods and Services Tax Rules, 2017 ("the CGST Rules").
Official copy of the notification has been mentioned below
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.
CAclubindia
