In a move aimed at providing relief to businesses affected by recent challenges in Tamil Nadu, the Central Board of Indirect Taxes and Customs (CBIC) has announced an extension to the deadline for filing the GSTR-3B return for November 2023. The decision, formalized through Notification No. 01/2024 - Central Tax on January 5, 2024, grants registered taxable persons in specific districts of Tamil Nadu additional time, pushing the deadline to January 10, 2024.
The districts covered by this extension include Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi, and Virudhunagar. These regions, grappling with various challenges, have been identified for special consideration to ease the burden on businesses facing difficulties in meeting their tax obligations.