The due date for filing Form GSTR-3B for November 2023 has been extended to 10 January 2024 for registered persons whose Principal Place of business is situated in districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu. Furthermore, Rules 80(1B) and 80(3B) have been inserted in the CGST Rules, 2017 to extend the due date for filing Forms GSTR-9 and GSTR-9C to 10 January 2024 for 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.
