Important Keywords: Notification No. 01/2024 – 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, FORM GSTR-3B, Section 39(6) CGST Act 2017, F. No. CBIC-20006/1/2024-GST, Notification No. 01/2024 – CT, Rule 61(1)(i) CGST Rules 2017,
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Table of Contents
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 5th January, 2024
Notification No. 01/2024 – 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.
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 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 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.
2. This notification shall come into force with effect from 20th day of December, 2023.
[F. No. CBIC-20006/1/2024-GST]
(Raghavendra Pal Singh)
Director
Frequently Asked Questions (FAQs)
Q1: What is Notification No. 01/2024 – Central Tax, and why is it important?
Answer: Notification No. 01/2024 – Central Tax extends the due date for filing GSTR-3B for November 2023 for taxpayers registered in specific districts of Tamil Nadu.
This is crucial because:
✔️ It provides relief to businesses facing disruptions.
✔️ Ensures GST compliance without penalties.
✔️ Helps businesses avoid late fees and interest charges.
Understanding this notification helps taxpayers stay compliant and avoid unnecessary fines.
Q2: Which districts in Tamil Nadu are covered under Notification No. 01/2024 – Central Tax?
Answer: The notification applies to specific districts in Tamil Nadu affected by unforeseen circumstances, such as natural calamities or administrative challenges.
📌 To check if your district is included, visit the official CBIC website or consult GST experts like Finodha.in for updates.
Q3: What is the extended due date for filing GSTR-3B under this notification?
Answer: The government has extended the due date beyond the original deadline to accommodate affected taxpayers.
🔹 The new due date is officially mentioned in Notification No. 01/2024 – Central Tax.
🔹 Taxpayers should file GSTR-3B before the new deadline to avoid late fees and interest.
For the latest updates, always check the GST portal (www.gst.gov.in).
Q4: Who benefits from this GSTR-3B extension?
Answer: The extension benefits:
✅ Businesses & taxpayers registered in affected Tamil Nadu districts.
✅ Small businesses struggling with filing due to technical issues.
✅ Taxpayers facing disruptions due to natural calamities or network failures.
If your business falls under this category, ensure you file your return before the revised deadline.
Q5: Will I face penalties if I miss the extended deadline under Notification No. 01/2024 – Central Tax?
Answer: Yes, if you fail to file even within the extended due date, you may face:
❌ Late fees under Section 47 of CGST Act.
❌ Interest on delayed tax payment.
❌ Compliance issues affecting your business operations.
To avoid penalties, file your GSTR-3B within the new deadline specified in Notification No. 01/2024 – Central Tax.
Q6: How do I check if my GSTR-3B filing due date is extended under this notification?
Answer: Follow these steps:
📌 Step 1: Visit the GST portal (www.gst.gov.in).
📌 Step 2: Go to the Notifications section and search for Notification No. 01/2024 – Central Tax.
📌 Step 3: Verify if your district is covered under the extension.
📌 Step 4: Confirm your new due date and file before the deadline.
Alternatively, you can consult GST experts like Finodha.in for assistance.
Q7: How does this extension affect Input Tax Credit (ITC) claims?
Answer: The extension allows taxpayers to file GSTR-3B without late fees, but:
⚠️ ITC for November 2023 may still need to be claimed in the same financial year.
⚠️ Delayed filing could impact your overall tax planning and compliance.
It’s advisable to file GSTR-3B at the earliest to ensure smooth ITC claims.
Q8: Can I file GSTR-3B after the extended deadline?
Answer: Yes, but with consequences:
❌ Late filing attracts penalties and interest charges.
❌ Your GST compliance rating may be impacted.
❌ Risk of notices from GST authorities for non-compliance.
To avoid these issues, file your return within the new due date.
Q9: Where can I find expert help for GSTR-3B filing under Notification No. 01/2024 – Central Tax?
Answer: For hassle-free GST filing and compliance:
🔹 Visit Finodha.in – A trusted GST compliance platform.
🔹 Check GST portal (www.gst.gov.in) for official guidelines.
🔹 Consult a GST professional to ensure error-free filing.
Don’t delay – file your GSTR-3B on time to avoid penalties! 🚀
Q10: What other GST notifications should I be aware of for 2024?
Answer: Apart from Notification No. 01/2024 – Central Tax, businesses should keep track of:
✔️ GSTR-1 & GSTR-9 filing deadlines.
✔️ Recent GST rate changes and amendments.
✔️ Upcoming GST amnesty schemes for non-filers.
Stay updated with GST notifications by regularly checking Finodha.in and the official CBIC website.
Download PDF: Notification No. 01/2024 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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