In response to the devastating impact of Cyclone MICHAUNG that struck Tamil Nadu on December 4th and 5th, 2023, the Government of Tamil Nadu has taken significant steps to alleviate the challenges faced by the affected regions.
The official notification, issued by Commissioner of Commercial Taxes D. Jagannathan, highlights that the due date for filing the monthly return in Form GSTR-3B for November 2023 , initially set for December 20, 2023, has been extended to December 27, 2023.
This extension applies specifically to taxpayers whose principal place of business is situated in the four cyclone-affected Revenue districts, namely Chennai, Tiruvallur, Chengalpattu, and Kancheepuram.
One of the key highlights of this extension is the waiver of late fees and interest for taxpayers in the aforementioned districts. Those filing their GSTR-3B return for November 2023 by the extended due date of December 27, 2023, will not incur any additional financial burden.
This decision by the Tamil Nadu Government aims to provide much-needed relief to the mercantile public and business entities grappling with the aftermath of Cyclone MICHAUNG.
The four affected Revenue districts, having borne the brunt of the cyclone, will benefit from this extended deadline, offering a grace period for businesses to fulfill their tax obligations without facing penalties. This move encourages affected taxpayers to take advantage of this extension and fulfill their tax responsibilities by the revised deadline.
For further information, taxpayers are advised to refer to the official notification issued by the Commercial Taxes Department, Chennai-600 005, under the Tamil Nadu Goods and Services Tax (TNGST) Act and Rules, 2017.
As the recovery efforts continue in the aftermath of Cyclone MICHAUNG, the government remains dedicated to ensuring the welfare and supporting the resilience of the affected communities.
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