NOTIFICATION TO EXTEND DUE DATE

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-05012024-251189 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 26] NEW DELHI, FRIDAY, JANUARY 5, 2024/PAUSHA 15, 1945 152 GI/2024 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 5th January, 2024 No. 01/2024 – CENTRAL TAX 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 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 NOTIFICATION New Delhi, the 5th January, 2024 NO. 02/2024 – CENTRAL TAX G.S.R. 31(E). In exercise of the powers conferred by section 164 of the Central Goods and Services Tax 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,- (a) 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."; (b) 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."; [F. No. CBIC-20006/1/2024-GST] 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. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.