Important Keyword: Notification No. 55/2023 – Central Tax, GSTR-3B November extension, Tamil Nadu GST, GST Notification December 2023, Finodha GST expert, GST compliance, GST Tamil Nadu,
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Table of Contents
[F. No. CBIC-20006/27/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 20th December, 2023
Notification No. 55/2023 – Central Tax: Extension of due date for filing of return in FORM GSTR-3B for the month of November 2023 for the persons registered in certain districts of Tamil Nadu.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R…(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.
(Nitish Karnataka)
Under Secretary
📚 Frequently Asked Questions (FAQs): Notification No. 55/2023 – Central Tax
Q1: 📢 What is Notification No. 55/2023 – Central Tax all about?
Answer:
Notification No. 55/2023 – Central Tax, issued by the CBIC on 20th December 2023, extends the due date for filing GSTR-3B for November 2023 to 27th December 2023. This extension applies only to taxpayers whose principal place of business is located in the districts of Chennai, Tiruvallur, Chengalpattu, and Kancheepuram in Tamil Nadu.
Q2: 🕒 What was the original due date for GSTR-3B for November 2023?
Answer:
The original due date for GSTR-3B for November 2023 was 20th December 2023. This notification extends the date by 7 days to 27th December 2023 for select districts.
Q3: 🌧️ Why was this extension provided to Tamil Nadu districts?
Answer:
The extension was recommended by the GST Council likely due to disruptions caused by cyclonic conditions or administrative challenges in the specified districts, affecting taxpayers’ ability to comply timely.
Q4: 📍 Which districts in Tamil Nadu are covered under Notification No. 55/2023?
Answer:
The districts covered are:
Chennai
Tiruvallur
Chengalpattu
Kancheepuram
Q5: 🧾 Who is eligible for the GSTR-3B extension under this notification?
Answer:
Only registered persons whose principal place of business falls within the four specified districts of Tamil Nadu and who are required to furnish return under Section 39(1) of the CGST Act, 2017 are eligible.
Q6: 💡 What is FORM GSTR-3B and why is it important?
Answer:
GSTR-3B is a self-declared summary return form that businesses must file monthly to report their GST liabilities and claim input tax credit. Filing it on time ensures compliance and avoids penalties.
Q7: ❓ What happens if a taxpayer from the specified districts files after 27th December 2023?
Answer:
If a taxpayer files GSTR-3B after the extended due date of 27th December 2023, they may be liable to pay late fees and interest, unless further relief is notified.
Q8: 🧑💼 Where can I find professional help to file GSTR-3B or handle compliance?
Answer:
You can consult certified GST experts through Finodha at www.Finodha.in. They offer services like:
✅ GST Return Filing: https://finodha.in/gst-return-filing/
✅ GST Compliance: https://finodha.in/gst-compliance/
✅ Online GST Registration: https://finodha.in/online-gst-registration/
✅ Setup Business in India: https://finodha.in/setup-business/
Q9: 📄 Is any special form or declaration needed for availing this extension?
Answer:
No additional form is needed. Eligible taxpayers will automatically get the extended due date as per the notification. However, it’s advised to maintain documentation of business location in case of scrutiny.
Q10: 📚 Where can I read the official Notification No. 55/2023 – Central Tax?
Answer:
The official notification can be found in the Gazette of India or you may refer to it directly through the Central Board of Indirect Taxes and Customs (CBIC) official website.
📌 Summary:
Notification No. 55/2023 – Central Tax provides much-needed relief for businesses in select Tamil Nadu districts by extending the GSTR-3B return filing deadline for November 2023 to 27th December 2023. This move, recommended by the GST Council, ensures smoother compliance during emergencies.
✅ If you’re unsure how this affects your filing or compliance, reach out to trusted GST professionals at www.Finodha.in today!
Download PDF: Notification No. 55/2023 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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