The Tamil Nadu government has offered an extension for filing November’s GST returns, aiming to ease the burden on those significantly affected by Cyclone Michaung.
Originally due on December 20, 2023, the deadline for submitting the monthly return form GSTR-3B for November 2023 under the TNGST Act and Rules, 2017, has been prolonged until December 27. This extension specifically applies to taxpayers whose primary business addresses are situated in the four cyclone-affected Revenue districts of Chennai, Tiruvallur, Chengalpattu, and Kancheepuram, as stated by the Commercial Taxes Department.
The statement further assures that no late fees or interest will be levied on taxpayers within these Revenue districts for filing the GSTR-3B return for November 2023 up to the extended deadline of December 27, 2023.
Read CBIC Official Notification for GSTR-3B
What is Cyclone Michaung?
Cyclone Michaung caused devastation on India’s eastern coast since it whirled all over the Bay of Bengal at the start of December 2023. In a few days, the low-pressure region in the southern part of the Gulf of Thailand surged into a powerful cyclonic storm. With his heavy downpours, Michaung battered Tamil Nadu, flooding Chennai and disturbing everyday practices.
It then ploughed northward, strengthening to its greatest extent, and on December 5th, it made landfall close to Bapatla in Andhra Pradesh. Coastal areas were damaged harshly by the strong winds and intense rains, which uprooted trees and harmed infrastructure. Lives were lost and communities were left in a state of struggle as Michaung carved its destructive path inland.
Emergency response efforts were swiftly mobilized to limit the aftermath’s impact. While evacuations had minimized fatalities, there was substantial harm to agriculture and infrastructure. Michaung highlighted the vulnerability of coastal communities to such intense storms, prompting demands for enhanced readiness and better cyclone mitigation methods.
