Extension for Annual Return & Reconciliation Statement (FY 2022-23) – Tamil Nadu Districts

Notification No.: 02/2024 – Central Tax
Date of Notification: 5th January 2024

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 164 – Power of Government to make rules
• CGST Rules, 2017 (Amended):
  • Rule 80(1B) – Extension of due date for annual return (GSTR-9) for FY 2022-23 for specified districts in Tamil Nadu
  • Rule 80(3B) – Extension of due date for self-certified reconciliation statement (GSTR-9C) for FY 2022-23 for specified districts in Tamil Nadu

Summary of Notification:

1. This notification introduces the Central Goods and Services Tax (Amendment) Rules, 2024, effective from 31st December 2023.
2. Extension of Annual Return (GSTR-9):
   • For FY 2022-23, the due date for furnishing the annual return has been extended to 10th January 2024.
   • The extension applies only to taxpayers whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi, and Virudhunagar in Tamil Nadu.
3. Extension of Reconciliation Statement (GSTR-9C):
   • Similarly, the due date for filing the self-certified reconciliation statement along with the annual return has been extended to 10th January 2024 for the same set of districts.

Source: Notification No.: 02/2024 – Central Tax