Last Date for
Filing GSTR-3B, GSTR-1, GSTR-4 and GSTR-7 by Taxpayers in Cyclone Affected
Tamil Nadu and Srikakulam (AP) Extended
[MoF Press Release dated 28 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-3Bfor 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 |
5 |
FORM
GSTR-1 for the quarter July-September, 2018 |
30th
November, 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 |
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.
[Notification No. 62/2018 – Central Tax dated 29 November 2018]
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)]
[Notification No. 63/2018 – Central Tax
dated 29 November 2018]
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)]
[Notification No. 64/2018 – Central Tax
dated 29 November 2018]
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)]
[Notification No. 65/2018 – Central Tax
dated 29 November 2018]
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)]
[Notification No. 66/2018 – Central Tax dated 29 November 2018]
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)]