CBIC has issued the Central Goods and Services Tax (Amendment) Rules, 2024. They shall come into force on the 31st day of December, 2023. The amendment provides that the annual return in Form 9 & 9c 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.
Self-certified reconciliation statement shall be furnished along with the said annual return on or before the tenth day of January, 2024.
