LAST DATE FOR FILING OF GST RETURNS EXTENDED IN THE CYCLONE AFFECTED AREAS OF ANDHRA PRADESH AND TAMIL NADU
The Goods and Services Tax Act, 2017 came into force with effect from
1.7.2017 in India.
During the months of October and November 2018, there are Titli and Gaja Cyclone disturbances to daily life in Andhra Pradesh and Tamil Nadu. Several districts in Tamil Nadu were badly affected and in Andhra Pradesh, Srikakulam District has been affected and hence the taxpayers in Andhra Pradesh and Tamil Nadu were not able to file GST returns within the due dates.
The last dates to file GST returns are extended as per the following
Press Release.
PRESS RELEASE
Extension of due dates for
filing GST
returns
28th November, 2018
In view of the disturbances caused to
daily life by
Cyclone Titli
in the district
of Srikakulam,
Andhra Pradesh, and by Cyclone Gaza in eleven
districts of Tamil
Nadu viz., Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni,
Thanjavur,
Sivagangai, Tiruchirappalli, Karur and Ramanathapuram, the competent
authority has decided to extend the due
dates for filing various
GST returns as detailed below:
Sl. No.
|
Return/Form
|
Extended due date
|
Taxpayers eligible for
extension
|
1
|
FORM GSTR-3B
for the months of September and
October, 2018
|
30th
November,
2018
|
Taxpayers
whose principal
place of business is in
the district of
Srikakulam in Andhra Pradesh
|
2
|
FORM GSTR-3B for
the month of October,
2018
|
20th
December,
2018
|
Taxpayers whose principal
place
of business is
in the 11 specified districts
of Tamil Nadu
|
3
|
FORM GSTR-1 for
the months of September and
October, 2018
|
30th
November,
2018
|
Taxpayers having
aggregate
turnover of
more than 1.5 crore rupees and whose
principal
place of business is in
the district of
Srikakulam in Andhra Pradesh
|
4
|
FORM GSTR-1 for the month of October,
2018
|
20th
December,
2018
|
Taxpayers
having aggregate
turnover of more than 1.5 crore
rupees and whose principal place
of business is in
the eleven specified districts of
Tamil
Nadu
|
Sl.
No.
|
Return/Form
|
Extended
due date
|
Taxpayers
eligible for
extension
|
5
|
FORM GSTR-1 for
the quarter July-
September, 2018
|
30th
November,
2018
|
Taxpayers having
aggregate
turnover of
up to 1.5 crore rupees and whose
principal place of business
is in the district of Srikakulam in Andhra Pradesh
|
6
|
FORM GSTR-4
for the quarter July to September, 2018
|
30th
November,
2018
|
Taxpayers
whose principal
place of business is in
the district of
Srikakulam in Andhra Pradesh
|
7
|
FORM GSTR-7
for
the months October
to
December, 2018
|
31st January,
2019
|
All
taxpayers
|
2. The
relevant notifications for the same will 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. 62/2018 – Central
Tax
New Delhi, the 29th November,
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 (hereafter in this notification referred
to as the said rules), the Commissioner, on
the recommendations of
the Council, hereby
makes
the following
further amendments in notification
number 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, namely:–
In
the said notification, in the first paragraph, after the fourth proviso, the following provisos shall be inserted, namely: –
“Provided also that the return in FORM
GSTR-3B of the said rules for the month of September, 2018
and
October, 2018 for
registered persons whose principal place of business is in Srikakulam district in the
State of Andhra Pradesh shall be furnished electronically through the common portal, on or before the
30th November, 2018:
Provided also that the return in FORM GSTR-3B of the said rules for the month of October, 2018 for
registered persons whose principal place of business is in Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in
the State of Tamil Nadu
shall
be furnished
electronically
through the common
portal, on
or
before the 20th December,
2018.”.
[F. No. 20/06/17/2018-GST (Pt.
I)]
(Dr. Sreeparvathy S.L.) Under Secretary
to the Government of India
Note:- The principal notification number 34/2018 was published in the Gazette of India, vide number
G.S.R. 761(E), dated the 10th August, 2018 and was last amended by notification no. 55/2018, dated the
[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. 63/2018
– Central Tax
New Delhi, the 29th November, 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,
on the recommendations
of
the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 44/2018- Central Tax, dated the 10th September,
2018, published in the Gazette of India, Extraordinary, Part II,
Section 3, sub-section (i) vide number G.S.R. 855(E),
dated the 10th September, 2018, namely:–
In the said notification, in the first paragraph, after the first proviso, the following provisos shall be inserted, namely:
–
“Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 of the Central
Goods and Services Tax Rules, 2017 for the month of September, 2018 for registered persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh shall be furnished electronically through the common portal,
on or before the 30th November, 2018:
Provided also that the details
of
outward supply of goods or services or both in FORM GSTR-1 of the
Central Goods and Services Tax Rules, 2017 for the month of October, 2018 for registered persons whose principal
place of business is in Srikakulam district in the State of Andhra Pradesh shall be furnished electronically through
the
common portal,
on or before the 30th November, 2018:
Provided also that the details
of
outward supply of goods or services or both in FORM GSTR-1 of the
Central Goods and Services Tax Rules, 2017 for the month of October, 2018 for registered persons whose principal place of business is in in Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai,
Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu shall
be
furnished electronically through the
common portal, on or before the 20th December, 2018.”.
[F. No. 20/06/17/2018-GST (Pt. I)]
(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India
Note:- The principal notification no. 44/2018, dated the 10th September, 2018 was published in the Gazette of
[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. 64/2018 – Central Tax
New Delhi, the
29th November, 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, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 43/2018- Central Tax, dated the
10th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i)
vide number G.S.R. 854(E),
dated
the 10th September, 2018, namely:–
In
the said notification, in paragraph
2, after the
second proviso, the following proviso shall be
inserted, namely: –
“Provided further that the details of outward supply of goods or services or both in FORM
GSTR-1 of the
Central Goods and Services Tax Rules, 2017 for the quarter from July, 2018 to September, 2018 for registered persons whose
principal place of business is in Srikakulam
district in the State of Andhra Pradesh shall be furnished electronically through the common portal, on
or before the 30th November, 2018.”.
[F. No. 20/06/17/2018-GST (Pt. I)]
(Dr.
Sreeparvathy S.L.) Under Secretary to the Government of India
[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. 65/2018 – Central Tax
New Delhi, the
29th November, 2018
G.S.R. .....(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with
section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred
to as the said Act), the Commissioner hereby extends the
time limit for
furnishing the return in
FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017 for the quarter July to September, 2018 under sub-section (2) of section 39 of the said Act read with rule 62 of the Central Goods and
Services Tax Rules, 2017 by a registered
person paying tax
under the provisions of section 10 of the said Act whose principal place of business is in Srikakulam
district in the State
of Andhra Pradesh, till the 30th day
of November, 2018.
[F. No. 20/06/17/2018-GST (Pt. I)]
[[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.
66/2018 – Central Tax
New Delhi, the
29th November, 2018
G.S.R. .....(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with
section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred
to as the said Act), the
Commissioner hereby extends
the time limit for furnishing
the return by a registered person required to deduct tax at source under the provisions
of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3)
of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules,
2017 for the
months of October,
2018 to December, 2018 till
the 31st day of January,
2019.
[F. No. 20/06/17/2018-GST (Pt. I)]
(Dr.
Sreeparvathy S.L.) Under Secretary to the Government of India