Introduction: In a crucial development, the Ministry of Finance has issued Notification 02/2024-Central Tax, dated January 5, 2024, extending the deadline for filing GSTR-9 and GSTR-9C for the financial year 2022-23. This extension is specifically applicable to districts in Tamil Nadu that have been adversely affected by floods. Let’s delve into the specifics of this amendment and its implications.
1. Extension Details: Notification 02/2024 introduces amendments to the Central Goods and Services Tax Rules, 2017. The filing deadline for GSTR-9 and GSTR-9C for the financial year 2022-23 is extended until January 10, 2024, for registered persons with their principal place of business in flood-hit districts of Tamil Nadu.
2. Rule Amendments: The notification amends Rule 80 of the Central Goods and Services Tax Rules, 2017, introducing sub-rules (1B) and (3B). These sub-rules outline the extended deadline for furnishing the annual return and self-certified reconciliation statement for the specified financial year.
3. Affected Districts: The extension is targeted at businesses and individuals in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi, and Virudhunagar in Tamil Nadu. Understanding the geography of the affected areas provides context to the extension.
4. Compliance Requirements: A comprehensive analysis of the compliance requirements ensures that businesses in the specified districts understand the amended rules. This includes insights into the changes in filing deadlines and the submission of self-certified reconciliation statements.
5. Conclusion: The Ministry’s amendment to extend the filing deadline for GSTR-9 and GSTR-9C for the financial year 2022-23 in flood-hit districts of Tamil Nadu reflects a responsive approach to the challenges faced by businesses in these regions. This article has provided a detailed examination of the amendment, covering extension details, rule changes, affected districts, and compliance requirements. Businesses and professionals affected by this extension now have the necessary information to navigate the revised filing schedule effectively.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
Notification 02/2024-Central Tax | Dated: 5th January, 2024
G.S.R. 31(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.
