Extension for annual GST returns for specified districts; reconciliation statement must accompany the return by the new deadline. Amendments to rule 80 of the Tamil Nadu GST Rules, 2017 add sub rules granting an extension for the annual return and requiring the self certified reconciliation statement to be furnished with that return by the tenth day of January, 2024 for registered persons whose principal place of business is in specified districts; the amendment is titled as the 2024 Amendment Rules and is deemed effective from 31 December 2023.
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Provisions expressly mentioned in the judgment/order text.
Extension for annual GST returns for specified districts; reconciliation statement must accompany the return by the new deadline.
Amendments to rule 80 of the Tamil Nadu GST Rules, 2017 add sub rules granting an extension for the annual return and requiring the self certified reconciliation statement to be furnished with that return by the tenth day of January, 2024 for registered persons whose principal place of business is in specified districts; the amendment is titled as the 2024 Amendment Rules and is deemed effective from 31 December 2023.
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