NEW YEAR GREETINGS 2023
Saturday, December 31, 2022
Thursday, December 15, 2022
Extension of due date fo file FORM GSTR-1 for November 2022 in certain parts of Tamill Nadu
EXTENSION OF DUE DATE FOR FURNISING OF FORM GSTR-1 FOR CERTAIN DISTRICTS OF TAMIL NADU
The
Goods and Services
Tax Act, 2017 came into force with efffect from 1.7.2017 in India.
Due to Cyclone Mandous and rain
lashes in Chennai, Tiruvallur,
Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram,
Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State
of Tamil Nadu the Central Government has extended time for furnishing of FORM
GSTR-1 for the month of November 2022 and relevant advisory is given below for
reference.
Advisory regarding extension of due date for
furnishing form GSTR-1 for certain districts of Tamil Nadu
14/12/2022
The Government vide Notification No.25/2022-
Central Tax dated 13th December, 2022 has extended the due date for furnishing
of Form GSTR-1 for November, 2022 for registered persons whose principal place
of business is in the districts of Chennai, Tiruvallur, Chengalpattu,
Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore,
Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State of Tamil
Nadu.
Thus, the due date for the said 10 districts of
the State of Tamil Nadu is extended from 11th to 13th of December. Since, the
Notification for extension has been issued yesterday after the expiry of normal
period of filing, i.e., 11th of December, 2022, the credit of invoices covered
in the returns pertaining to GSTINs of aforesaid districts, filed during 12th
to 13th December, 2022 will not be populated in GSTR-2B generated for December,
2022. Thus, the taxpayers are advised to take the Input Tax Credit (ITC) in
respect of suppliers of the aforesaid districts on the basis of GSTR-2A.
Thanking You,
Team GSTN
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