The Central Board of Indirect Taxes And Customs (CBIC) has extended the deadline for filing FORM GSTR-3B for November 2023 until December 27, 2023.
As suggested by the Council under section 39(1) and rule 61(1)(i) of the Central Goods and Services Tax Rules, 2017, the extension is applicable to registered individuals having their principal place of business in certain districts of Tamil Nadu (Chennai, Tiruvallur, Chengalpattu, Kancheepuram).
Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.
F. No. CBIC-20006/27/2023-GST Date: 20/12/2023
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 20th December, 2023
No. 55/2023 – CENTRAL TAX
G.S.R. 902(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.
[F. No. CBIC-20006/27/2023-GST]
NITISH KARNATAK, Under Secy.
