The CBIC vide Notification No. 01/2024 – Central Tax dated January 05, 2024, extended the deadline for filing the GSTR-3B return for November 2023 to January 10, 2024. This extension applies to registered taxable persons with a principal place of business in specific districts of Tamil Nadu (Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi, and Virudhunagar). The decision is based on the recommendation of the Council and is exercised under the authority of section 39(6) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), effective from December 20, 2023.
The Notification can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2024/01/CBIC-N.-No.-01-2024-–-CENTRAL-TAX.pdf