GST Return due dates extended for 11 districts of Tamil Nadu

GST Return due dates extended for 11 districts of Tamil Nadu
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GST Return due dates extended for 11 districts of Tamil Nadu

Cyclone ‘Gaja’ knocked on the doors of eleven districts in Tamil Nadu with heavy rains and severe cyclonic storms on November 16, refreshing the nightmare memories of the Tsunami. It has killed more than 63 people and rendered over three lakh people homeless. The destruction trail included damaging homes, roads, more than a lakh electric poles collapsing, over eleven lakh trees uprooted due to the cyclone ‘Gaja”.

Eleven districts of Tamil Nadu who were hit by Cyclone ‘Gaja’

  • Cuddalore
  • Thiruvarur
  • Puddukottai
  • Dindigul
  • Nagapattinam
  • Theni
  • Thanjavur
  • Sivagangai
  • Tiruchirappalli
  • Karur and
  • Ramanathapuram

Considering the hardships/disturbances faced by the taxpayer, the Ministry of Finance has extended the due date for filing GST returns by issuing various notifications.

CBIC has extended the due date for the following GST returns 

Return Who has to file Month Due date Extended due date
Date Notification Date Notification
GSTR 3B Registered person Oct 18 20.11.18 Ntf 34/2018 dated 10.08.18 20.12.18 Ntf 62/2018 dated 29.11.18
GSTR 1 Normal taxpayer having T/O > 1.5 Cr Oct 18 31.10.18 Ntf 44/2018 dated 10.09.18 20.12.18 Ntf 63/2018 dated 29.11.18

Other important  GST Return Due Dates 

Due dates of GSTR 7 for the months of Oct 18, Nov 18 & Dec 18 has been extended to 31st January 2019.

The due date for GSTR 9 the Annual Return for the financial year 2017-18 is 31st March 2019

The due date for GSTR 9C the Reconciliation Statement & Certification for the financial year 2017-18 is 31st March 2019

The due date for GSTR 9A the Annual Return (registered taxpayer under composition levy) for the financial year 2017-18 is 31st March 2019

The Annual return  GSTR 9B applicable to e-commerce operators need not be filed for the financial year 2017-18  as it the provisions of TCS were made effective from 1st October 2018.

The due date for GSTR 1 for the months of July 2017 to November 2018 for the taxpayers who have obtained GSTIN as per CGST NTF. no. 31/2018 is 31st December 2018.

  • Taxpayers who have obtained GSTIN as per CGST NTF. no. 31/2018 are the taxpayers who have obtained provisional IDs before 31st December 2017 but could not complete the migration process and are now registered as per CGST Notification 31/2018 dated 6th August 2018.

OFFICIAL CGST NOTIFICATION

Download the Official CGST Notification no. 62/2018 for GSTR 3B dated 29.11.18

Download the Official CGST Notification no. 63/2018 for GSTR 1(RTP having T/O >1.5 Cr) dated 29.11.18



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About CA Ankita Khetan 163 Articles
Ankita is a Chartered Accountant in practice and holds a Diploma in IFRS (from ACCA, UK). She is also a Commerce PG and Certified Independent Director (from IICA). She holds a certification in Forex and Treasury Management. Her area of expertise is GST and Income tax. She is passionate about reading, writing, and sharing knowledge on areas related to finance and taxation.

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