Notification no 02/2024 Central Tax date on 5th January, 2024, GST

Central Tax Notification No 02 of 2024 dt 5th January, 2024 under GST

Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu. 

The extract of GST Notification No. 02/2024- Central Tax is given below: 

Notification No. 02/2024- Central Tax, GST

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] 

GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

(DEPARTMENT OF REVENUE) 

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 

NOTIFICATION NO. 02/2024 – CENTRAL TAX

New Delhi, the 5^th January, 2024

G.S.R…(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —

1. Short title and commencement. -(1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2024. 

(2) They shall come into force on the 31^st day of December, 2023. 

2. 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.”;

[F. No. CBIC-20006/1/2024-GST]

(Raghavendra Pal Singh) 

Director

 Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)  vide notification No. 3/2017-Central Tax, dated the 19^th June, 2017, published vide number G.S.R. 610(E), dated the 19^th June, 2017 and were last amended vide notification No. 52/2023 - Central Tax, dated the 26^th October, 2023 vide number G.S.R. 798(E), dated the 26^th October, 2023.