by: |

The CBIC vide Notification No. 02/2024 – Central Tax dated January 05, 2024 has extended the due date for filing GSTR-9 and GSTR-9C for the financial year 2022-23 in response to recent floods in certain districts of Tamil Nadu.

The original deadline was December 31, 2023, but for registered persons with their principal place of business in specific flood-affected districts, including Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar, the new deadline is January 10, 2024.

The amendment, made through the Central Goods and Services Tax (Amendment) Rules, 2024, grants this extension, allowing affected businesses additional time to file their annual return (GSTR-9) and self-certified reconciliation statement (GSTR-9C). The rules came into effect on December 31, 2023.

The Notification can be accessed at:

Get Enquiry