Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C

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 31st 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.”

Source : https://taxinformation.cbic.gov.in/view-pdf/1009981/ENG/Notifications