Introduction: The Ministry of Finance, Government of India, has issued Notification No. 55/2023 – Central Tax, extending the due date for filing the GSTR-3B return for the month of November 2023. This extension is applicable to registered individuals with their principal place of business in specific districts of Tamil Nadu.
Detailed Analysis: The Commissioner, empowered by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017, and acting on the recommendations of the Council, has announced the extension. The due date for filing the GSTR-3B return is now extended until the twenty-seventh day of December 2023. This extension primarily benefits businesses operating in the districts of Chennai, Tiruvallur, Chengalpattu, and Kancheepuram in Tamil Nadu.
The extension is applicable to registered persons falling under sub-section (1) of section 39, in conjunction with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017. This includes businesses obligated to furnish returns in FORM GSTR-3B for the specified month.
The move comes as a relief measure, allowing businesses in the mentioned districts additional time to compile and submit their returns, considering any unforeseen challenges they may face. It aligns with the government’s continuous efforts to facilitate compliance and streamline the taxation process for businesses.
Conclusion: In light of the recent notification, businesses operating in the districts of Chennai, Tiruvallur, Chengalpattu, and Kancheepuram, Tamil Nadu, have been granted an extension for filing their GSTR-3B return for November 2023. The extended deadline until the twenty-seventh day of December 2023 offers a reasonable timeframe for businesses to ensure accurate and timely submission of their returns, contributing to a smoother taxation process. Stay updated on such announcements to manage your tax obligations effectively.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 55/2023– Central Tax| Dated : 20th December, 2023
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. CB IC-20006/27/2023-GST]
(Nitish Karnatak)
Under Secretary
