The CBIC issued various Notification dated 05.01.2024. These Notifications are relating to extension of due date for return in FORM GSTR-3B and Annual return in FORM GSTR-9 and 9C whose principal place of business is in specified districts of Tamil Nadu, Rescinding Notification No. 30/2023- Central tax (prescribing special procedure to be followed by a registered person engaged in manufacturing of certain goods i.e. Pan masala, Tobacco items), prescribing new special procedure to be followed by a registered person engaged in manufacturing of such goods. 

The Notifications are as under:

1. Extension of Due date for furnishing FORM GSTR-3B for November, 2023 till 10th January, 2024

   Vide Notification No. 01/2024-Central Tax dated 05.01.2024, the due date for filing the return in FORM GSTR-3B for the month of November, 2023 extended till 10.01.2024 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. The Notification shall be effective w.e.f. 20.12.2023. 

   The Notification can be accessed at https://taxo.online/wp-content/uploads/2024/01/01_2024.pdf

2. Extension of Due date for furnishing FORM GSTR-9A and 9C for November, 2023 till 10th January, 2024

   Vide Notification No. 02/2024-Central Tax dated 05.01.2024, the due date for filing the return in FORM GSTR-9A and 9C for the financial year 2022-2023 shall be extended till 10.01.2024 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. The Notification shall be effective w.e.f. 31.12.2023. 

   The Notification can be accessed at https://taxo.online/wp-content/uploads/2024/01/02_2024.pdf

3. Rescinded Notification No. 30/2023-Central Tax, which specifies the special procedure to be followed by a registered person engaged in manufacturing of certain goods i.e. Pan masala, Tobacco items
   
   Vide Notification No. 03/2024-Central Tax dated 05.01.2024, rescinding the Notification No. 30/2023-Central Tax, which specifies the special procedure to be followed by a registered person engaged in manufacturing of certain goods i.e. Pan masala, Tobacco items. The Notification shall be effective w.e.f. 01.01.2024.  
   
   The Notification can be accessed at https://taxo.online/wp-content/uploads/2024/01/03_2024.pdf
   
   
4. Prescribing new special procedure to be followed by a registered person engaged in manufacturing of the goods i.e. Pan-masala, Tobacco and similar items.

   Vide Notification No. 04/2024-Central Tax dated 05.01.2024, special procedure to be followed by a registered person engaged in manufacturing of the goods. The procedure prescribes the Details of Packing Machines, Special Monthly Statement, Certificate of Chartered Engineer, Details of the machines, Details of the intimation of the machines furnished to other departments, Disposal of the packing machines, Product details, Details of the Documents uploaded. The Notification shall be effective w.e.f. 01.04.2024.  

The Notification can be accessed at https://taxo.online/wp-content/uploads/2024/01/04_2024.pdf