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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-3Bfor 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-1for 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-1for 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-1for 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-4for 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-7for the months October to December, 2018 | 31st January, 2019 | All taxpayers |
2. The relevant notifications for the same will be issued shortly.
Extension of GST return due dates: affected district taxpayers granted deferred filing deadlines following cyclone disruptions Extensions of due dates for filing specified GST returns are granted for taxpayers whose principal place of business is in Srikakulam district (Andhra Pradesh) and in eleven specified districts of Tamil Nadu. The relief covers GSTR-3B, GSTR-1 (monthly and quarterly) and GSTR-4 with separate deadlines for the two affected areas; GSTR-1 extensions are split by aggregate turnover eligibility. An extended schedule for GSTR-7 covering multiple months applies to all taxpayers. Formal notifications will follow.Press 'Enter' after typing page number.