Return Due Date Extension for GSTR-3B November returns: due date extended to January for affected districts. The Commissioner, exercising statutory extension power, extends the due date for furnishing returns in Form GSTR-3B for the November return period until the tenth day of January for registered persons whose principal place of business is in the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar, thereby specifying the territorial scope and class of taxpayers covered and noting the notification's effective date in December.