Goods and Service Tax in India: 5 GST Notifications issued on extension of due dates for GST returns

Thursday, November 29, 2018

5 GST Notifications issued on extension of due dates for GST returns

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	30^thNovember, 2018	Taxpayers whose principal place of business is in the district of Srikakulam in Andhra Pradesh [ Refer Notification No 62/2018 Central Tax Dated 29th November, 2018 ]
2	FORM GSTR-3Bfor the month of October, 2018	20^thDecember, 2018	Taxpayers whose principal place of business is in the 11 specified districts of Tamil Nadu [Refer Notification No 62/2018 Central Tax Dated 29th November, 2018 ]
3	FORM GSTR-1 for the months of September and October, 2018	30^thNovember, 2018	Taxpayers having aggregate turnover of more than 1.5 crore rupees and whose principal place of businessis in the district of Srikakulam in Andhra Pradesh [Refer Notification No 63/2018 Central Tax Dated 29th November, 2018 ]
4	FORM GSTR-1 for the month of October, 2018	20^thDecember, 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 [Refer Notification No 63/2018 Central Tax Dated 29th November, 2018 ]
5	FORM GSTR-1 for the quarter July-September, 2018	30^thNovember, 2018	Taxpayers having aggregate turnover of upto 1.5 crore rupees and whose principal place of business is in the district of Srikakulam in Andhra Pradesh [ Refer Notification No 64/2018 Central Tax Dated 29th November, 2018 ]
6	FORM GSTR-4 for the quarter July to September, 2018	30^thNovember, 2018	Taxpayers whose principal place of business is in the district of Srikakulam in Andhra Pradesh [Refer Notification No 65/2018 Central Tax Dated 29th November, 2018 ]
7	FORM GSTR-7 for the months October to December, 2018 (Return for Tax Deducted at Source)	31^stJanuary, 2019	All taxpayers [ Refer Notification No 66/2018 Central Tax Dated 29th November, 2018 ]