The Central Board of Indirect Taxes and Customs (CBIC) on January 05, 2024, notified the Central Goods and Services Tax (Amendment) Rules, 2024 further to amend the Central Goods and Services Tax Rules, 2017.
The following has been stated: -
•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.”;
They shall come into force on December 31, 2023.
The detailed notification is given in the document attached below.
[Notification No. 02/2024 – CENTRAL TAX]
