KERALA FLOOD RELIEF FUND AND MATERIALS
The Goods and Services Tax
Act, 2017 came into force in India with effect from 1.7.2017.
In July 2018 and August 2018
severe flooding affected Kerala State in India due to unusually high rainfall
during the monsoon season after 26 years. Heavy rains in Wayanad and Idukki
districts have caused severe landslides and have left the hilly districts
isolated and 80% of the State has been cut off from power supply in most of the
districts.
Due to heavy rain and flood,
the people of Kerala lost their belongings and needs help from all sources.
ONLINE DONATION LINK
The Kerala Chief Minister’s Distress Relief Fund Portal
displays the following message:
More than 370 lives lost | More than 1 million people
displaced | 3000+ relief camps opened | Lost crops in 54000 hectares | 537
landslides | 221 bridges collapsed | Preliminary estimates count a loss of more
than 3 billion USD (20000 plus crores in INR) |10000 km of roads damaged | 3 lakhs farmers affected
Anybody who wants to donate Kerala Flood Relief Fund may click the link given below and donate direct to the Kerala Chief Minister’s Distress Relief Fund online:
Exemption from Customs Duty and IGST
The Chief Commissioner of The
Central Tax, Central Excise and Customs, Trivandrum Zone has clarified about
the exemption from the whole of Customs Duty and Integrated Tax on foodstuffs,
medicines, medicinal stores of perishable nature, clothing and blankets
imported by Charitable Organisations and goods imported by Red Cross Society,
Charitable Organizations / Red Cross Society etc. The relevant Public Notice
issued on 18.8.2018 is given below for ready reference.
The Central Government has extended the last date for filing
of GST Returns in flood affected areas and the relevant Press Release and the Notifications are given
below for ready reference:
PRESS RELEASE
Extension of last date for filing GST returns by taxpayers in Kerala, Mahe and
Kodagu
PRESS RELEASE
21st August, 2018
Extension of last date for filing GST returns by taxpayers in Kerala, Mahe andKodagu
In
view of the disruption
caused due to severe floods in Kerala, Mahe
(Puducherry) and Kodagu (Karnataka), the competent authority has extended
the due dates for filing of the following GST returns by taxpayers registered in
these areas:
Sl.
No.
|
Return
|
Class of taxpayers registered
in
Kerala, Mahe
(Puducherry)
and
Kodagu (Karnataka)
|
Extended due
date
|
1
|
FORM GSTR-3B
for
the month of
July,
2018
|
All taxpayers
|
5th October,
2018
|
2
|
FORM GSTR-3B
for
the month
of August,
2018
|
All taxpayers
|
10th October,
2018
|
3
|
FORM GSTR-1
for the
quarter July to
September,
2018
|
Taxpayers having turnover upto
Rs. 1.5 crore
|
15th
November,
2018
|
4
|
FORM GSTR-1
for the month of July, 2018
|
Taxpayers
having
turnover above Rs. 1.5 crores
|
5th October,
2018
|
5
|
FORM GSTR-1
for the
month of
August,
2018
|
Taxpayers
having
turnover
above Rs. 1.5 crores
|
10th October,
2018
|
2.
The
relevant Notifications for
the same shall be
issued shortly.
[To
be published
in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of
Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs] Notification No. 36/2018 – Central Tax
New Delhi, the 24th August, 2018
G.S.R…(E).- In
exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017)
read with sub-rule
(5) of rule 61 of the Central Goods and Services
Tax Rules, 2017,
the Central Government, on
the recommendations
of the Council, hereby makes the following further amendment in
the notification of the Government
of India in the Ministry of Finance
(Department
of Revenue), No. 34/2018-
Central Tax, dated the 10th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R.761 (E), dated the 10th August, 2018, and
amended
vide
notification
No. 35/2018-
Central
Tax,
dated
the 21st August, 2018, published in the Gazette
of
India,
Extraordinary,
Part
II,
Section 3,
sub-section
(i) vide number G.S.R.792 (E), dated the 21st August, 2018, namely:-
In the
first paragraph of the said notification, after the proviso, the following proviso shall be inserted, namely:–
“Provided
further that the return in FORM GSTR-3B
for the months of July, 2018 and
August, 2018, for–
(i) registered persons in the State of Kerala;
(ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and
(iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry
shall be furnished electronically
through the common portal, on or before the 5th October,
2018 and 10th October, 2018 respectively.”.
[F. No. 349/58/2017-GST (Pt.)] (Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Note:- The principal notification was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 761 (E),
dated the 10th August, 2018, and amended vide number G.S.R 792 (E), dated the 21st August, 2018.
[To
be published
in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of
Finance
(Department of Revenue)
Central Board of Indirect
Taxes and Customs
Notification No. 37/2018 – Central Tax
New Delhi, the 24th August, 2018
G.S.R…(E).– In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of
2017) the Commissioner hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue),
No. 32/2018- Central Tax, dated the 10th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R.759(E), dated the 10th August, 2018, namely:–
In the first
paragraph of
the said notification, the following
proviso
shall be
inserted,
namely:–
“Provided that the return in FORM
GSTR-1 for the months of July, 2018 and August, 2018, for–
(i)
registered persons in the State of Kerala;
(ii) registered persons whose principal place of business is in Kodagu district in the State
of Karnataka; and
(iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry
shall be furnished electronically
through the common portal, on or before the 5th October,
2018 and 10th October, 2018 respectively.”.
[F. No. 349/58/2017-GST (Pt.)]
(Dr.Sreeparvathy S.L.) Under Secretary to the Government of India
Note:- The principal notification was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 759 (E), dated the 10th August, 2018.
[To
be published
in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of
Finance
(Department of Revenue)
Central Board of Indirect
Taxes and Customs
Notification No. 38/2018 – Central Tax
New Delhi, the 24th August, 2018
G.S.R…(E).- In
exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12
of 2017), the Central Government hereby makes the following
amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 33/2018- Central Tax, dated the 10th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R.760(E), dated the 10th August, 2018, namely:–
In the first paragraph
of the said notification, the following
proviso
shall be
inserted,
namely:–
“Provided that the return in FORM
GSTR-1
for the quarter from July, 2018 to September,
2018 for–
(i) registered persons in the State of Kerala;
(ii) registered persons whose principal place of business is in Kodagu district in the State
of Karnataka; and
(iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry
shall be furnished electronically through the common portal, on or before the 15th November,
2018.”.
[F. No. 349/58/2017-GST (Pt.)]
(Dr.Sreeparvathy S.L.) Under Secretary to the Government of India
Note:- The principal notification was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 760 (E), dated the 10th August, 2018.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, 28th August, 2018
PRESS RELEASE
Extension
of date for filing of Income Tax Returns
for taxpayers in Kerala
The Central Board of Direct Taxes(CBDT) had earlier extended the ‘due
date’ for filing of Income Tax Returns from 31st July, 2018 to 31st August, 2018 in
respect of the categories of taxpayers who were liable to file their
Income
Tax
Returns by 31st July, 2018.
In view
of
the disruption caused due to severe floods in Kerala, CBDT
hereby
further extends the due date for furnishing Income Tax
Returns from 31st August, 2018 to 15th September, 2018 for all Income Tax assessees in the State of Kerala, who were liable to file their Income Tax Returns by 31st August, 2018.
(Surabhi Ahluwalia)
Commissioner
of
Income Tax (Media & Technical Policy)
Official Spokesperson, CBDT.