GST Return Deadline Extended for Tamil Nadu Districts
Introduction:
The Commissioner, in line with the Council's recommendations, exercises powers under section 39 to extend the deadline for FORM GSTR-3B return filing.
Extended Due Date:
The due date for filing returns for November 2023 is extended until December 27, 2023, applying to registered persons in specific districts of Tamil Nadu.
Applicable Districts:
The extension is applicable to those with a principal place of business in Chennai, Tiruvallur, Chengalpattu, and Kancheepuram districts.
Legal Authority:
The extension is sanctioned under sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017.
Return Requirements:
Registered persons in the mentioned districts, falling under sub-section (1) of section 39, are required to furnish returns as per rule 61 of the CGST Rules.
Council Recommendations:
The Commissioner's decision aligns with the recommendations put forth by the Council.
Impact on Taxpayers:
Taxpayers in the specified districts now have an extended timeframe to ensure compliance with the return filing process, offering relief and flexibility.