The Central Board of Indirect Taxes and Customs (CBIC) on December 20, 2023, issued a notification regarding the extension of the due date for furnishing the return in FORM GSTR-3B for the month of November 2023.
The following has been stated: -
•In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 the due date for furnishing the return in FORM GSTR-3B for the month of November 2023 has been extended till December 27, 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.
The detailed notification is given in the document attached below.
[Notification No.55/2023 –CENTRAL TAX]
