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ARTICLE · 13 FEBRUARY 2024

Key Highlights Of GST Notifications And Clarification Circulars January 2024

The due date for filing Form GSTR-3B for November 2023 has been extended to 10 January 2024 for registered persons whose Principal Place of business is situated..

IndiaTax

Notification Updates

Notifications 01/2024 and 02/2024 – Central Tax – dated 5 January 2024

The due date for filing Form GSTR-3B for November 2023 has been extended to 10 January 2024 for registered persons whose Principal Place of business is situated in districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu. Furthermore, Rules 80(1B) and 80(3B) have been inserted in the CGST Rules, 2017 to extend the due date for filing Forms GSTR-9 and GSTR9C to 10 January 2024 for 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.

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