Extension of GSTR-3B Due Date – November 2023 (Tamil Nadu Districts)

Notification No.: 55/2023 – Central Tax
Date of Notification: 20th December 2023

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 39(1) & 39(6) – Furnishing of returns and power to extend due dates
• CGST Rules, 2017:
  • Rule 61(1)(i) – Filing of monthly return in FORM GSTR-3B

Summary of Notification:

1. This notification extends the due date for furnishing FORM GSTR-3B for the tax period of November 2023.
2. The extension applies to registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, and Kancheepuram in Tamil Nadu.
3. Such taxpayers are permitted to file GSTR-3B up to 27th December 2023 instead of the regular due date.
4. The relief has been provided considering special circumstances affecting these districts, ensuring compliance flexibility for taxpayers.

Source: Notification No.: 55/2023 – Central Tax