The Central Board of Indirect Taxes & Customs (“CBIC”) has issued a Press Release Dated November 28, 2018 which extends the due date for filing Various GST returns for 11 districts of Tamil Nadu where destruction was caused to the daily life by Cyclone Titli in the district of Tamil Nadu. 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 |
November 30, 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 |
December 20, 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 |
November 30, 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 |
December 20, 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 |
November 30, 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 |
November 30, 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 |
January 31, 2019 | All taxpayers |
Note: The relevant notifications for the same will be issued shortly.
Press Release can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/press-release/20181129_DateExtensionInCertainAreas.pdf;jsessionid=8E914C8465B126770D3AB726483466A8