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Notification No. 02/2024 – Central Tax: GSTR-9 and GSTR-9C.

by | Jan 5, 2024 | GST, 2024 Notifications, Central Tax 2024 Notifications, Notifications | 0 comments

Notification No. 02/2024 – Central Tax: GSTR 9

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Important Keyword: Notification 02/2024 CT, Extension of due date, GSTR 9, GSTR 9C, FY 2022-23, Registered persons, F. No. CBIC-20006/1/2024-GST, NOTIFICATION NO. 02/2024 – CENTRAL TAX, section 164,

Words: 1,023; Read time: 5 minutes.

[F. No. CBIC-20006/1/2024-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 5th January, 2024

Notification No. 02/2024 – Central Tax: Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu.

GST: [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 section 164 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —

  1. Short title and commencement. -(1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2024.
    (2) They shall come into force on the 31st day of December, 2023.
  2. In the Central Goods and Services Tax Rules, 2017, in rule 80,–
  • after sub-rule (1A), the following sub-rule shall be inserted, namely:-
    “(1B) Notwithstanding anything contained in sub-rule (1), for the financial year 2022-2023, the said annual return shall be furnished on or before the tenth day of January, 2024 for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu.”;
  • after sub-rule (3A), the following sub-rule shall be inserted, namely:-
    “(3B) Notwithstanding anything contained in sub-rule (3), for the financial year 2022-2023, the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the tenth day of January, 2024 for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu.”;

(Raghavendra Pal Singh)
Director

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and were last amended vide notification No. 52/2023 – Central Tax, dated the 26th October, 2023 vide number G.S.R. 798(E), dated the 26th October, 2023.

Frequently Asked Questions

  1. What is Notification No. 02/2024 – Central Tax about?

    Notification No. 02/2024 – Central Tax provides an extension of the due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 specifically for persons registered in certain districts of Tamil Nadu.

  2. Which forms are affected by the Extension of due date for filing in Notification 02/2024 CT?

    The forms affected by the Extension of due date for filing in Notification 02/2024 CT are FORM GSTR-9 and FORM GSTR-9C.

  3. What is the new due date for filing FORM GSTR-9 as per Notification No. 02/2024 – Central Tax?

    The new due date for filing FORM GSTR-9 as per Notification No. 02/2024 – Central Tax will be specified in the notification itself, reflecting an extension from the original deadline.

  4. How does Notification 02/2024 CT impact businesses in Tamil Nadu?

    Notification 02/2024 CT impacts businesses in Tamil Nadu by granting them additional time to file FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23, easing compliance pressures.

  5. Who qualifies for the Extension of due date for filing FORM GSTR-9C under this notification?

    The Extension of due date for filing FORM GSTR-9C under Notification No. 02/2024 – Central Tax applies to persons registered in certain districts of Tamil Nadu as outlined in the notification.

  6. What should taxpayers do to ensure compliance with Notification No. 02/2024 – Central Tax?

    Taxpayers should review Notification No. 02/2024 – Central Tax thoroughly and file FORM GSTR-9 and FORM GSTR-9C by the extended due date to ensure compliance.

  7. Are there any penalties for late filing after the new due date stated in Notification 02/2024 CT?

    Penalties for late filing will depend on the provisions outlined in the Goods and Services Tax (GST) law; however, the extension aims to minimize such penalties for the specified period under Notification 02/2024 CT.

  8. Can the Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C be further extended?

    Any further extension of the due date for filing FORM GSTR-9 and FORM GSTR-9C would require additional notifications or amendments from the tax authorities, beyond Notification No. 02/2024 – Central Tax.

  9. Where can I find more information on Notification No. 02/2024 – Central Tax?

    More information on Notification No. 02/2024 – Central Tax can be found on the official GST portal or through official communications from the tax authorities.

  10. What is the significance of the Extension of due date for filing for the Financial Year 2022-23?

    The significance of the Extension of due date for filing for the Financial Year 2022-23 is to provide relief to taxpayers in Tamil Nadu, allowing them to comply with filing requirements without facing immediate penalties or challenges.

Read More: Seeks to rescind Notification No. 30/2023-CT dated 31 st July, 2023

Download Pdf: https://taxinformation.cbic.gov.in/

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