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[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. 01/2024 – CENTRAL TAX
New Delhi, the 5
th
January, 2024
G.S.R…(E).— In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby
extends the due date for furnishing the return in FORM GSTR-3B for the month of November, 2023 till the
tenth day of January, 2024, for the registered persons whose principal place of business is in the districts of
Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu and are required
to furnish return under sub- section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central
Goods and Services Tax Rules, 2017.
2. This notification shall come into force with effect from 20
th
day of December, 2023.

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

(Raghavendra Pal Singh)
Director
notification no 01 2024 central tax dated 05 jan 2024 | iKargos