Introduction: The Ministry of Finance, through Notification No. 01/2024 – Central Tax dated January 5, 2024, has extended the filing date for GSTR-3B for November 2023. This extension specifically applies to registered persons with their principal place of business in select districts of Tamil Nadu. Let’s delve into the details and implications of this crucial update.

Detailed Analysis:

1. Extension Details: The notification, issued under the powers conferred by the Central Goods and Services Tax Act, extends the due date for filing GSTR-3B for November 2023 until January 10, 2024. This extension is applicable to registered entities operating in the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi, and Virudhunagar in Tamil Nadu.

2. Background and Reasoning: Understanding the reasoning behind the extension is vital. Exploring the factors that led to this decision provides context for affected businesses and professionals. Whether it’s regional challenges, specific industry concerns, or other factors, a comprehensive analysis sheds light on the Ministry’s considerations.

3. Implications for Taxpayers: Businesses and taxpayers in the specified districts need to grasp the implications of this extension. How does it impact their compliance schedule? Are there any additional requirements or considerations? Addressing these questions ensures that affected entities navigate the extended filing period smoothly.

4. Compliance Rules and Regulations: A closer look at the regulatory framework, including section 39 of the Central Goods and Services Tax Act and related rules, adds clarity. Understanding the legal context ensures that businesses align with the prescribed guidelines, fostering a compliant and transparent tax environment.

Conclusion: The Ministry’s decision to extend the GSTR-3B filing date for November 2023 in specific Tamil Nadu districts signifies a recognition of unique challenges faced by businesses in these regions. This article has provided a detailed examination of the extension, offering insights into the background, implications, and relevant regulations. Businesses and professionals affected by this extension are now equipped with comprehensive information to navigate the extended filing period effectively.


(Department of Revenue)

Notification No. 01/2024 Central Tax | Dated: 5th January, 2024

G.S.R. 30(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 tenth day of January, 2024, for the registered persons whose principal place of business is in the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu and are required to furnish return under sub­section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.

2. This notification shall come into force with effect from 20th day of December, 2023.

[F. No. CBIC-20006/1/2024-GST]


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