GST Return Due dates extended for Srikakulam district of Andhra Pradesh
Cyclone ‘Titli’ knocked on the doors of the Srikakulam district of Andhra Pradesh with heavy to very heavy rains and strong stormy winds. The cyclone has thrown normal life out of gear and has caused widespread damage to the whole district. As per the reports revealed by the Disaster Management Authority of Andhra Pradesh, over nine lakh people were affected by Cyclone ‘Titli’.
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|
|GSTR 3B||Registered person||Sep 18||25.10.18||Ntf 55/2018 dated 21.10.18||30.11.18||Ntf 62/2018 dated 29.11.18|
|Oct 18||20.11.18||Ntf 34/2018 dated 10.08.18||30.11.18||Ntf 62/2018 dated 29.11.18|
|GSTR 4||Composition Dealer||Jul-Sep 18||18.10.18||u/s 39(2) of CGST Act||30.11.18||Ntf 65/2018 dated 29.11.18|
|GSTR 1||RTP having T/O <1.5 Cr||Jul-Sep 18||31.10.18||Ntf 43/2018 dated 10.09.18||30.11.18||Ntf 64/2018 dated 29.11.18|
|RTP having T/O >1.5 Cr||Sep 18 & Oct 18||31.10.18||Ntf 44/2018 dated 10.09.18||30.11.18||Ntf 63/2018 dated 29.11.18|
It is interesting to note that the extension in due dates is announced after the due dates have already lapsed. Taxpayers are not given actually given the benefit of extension, notification is issued by the Ministry of Finance just a day prior(i.e on 29th November 2018) to the extended due date( i.e. 30th November 2018).
Other important GST Return Due Dates
The due date for GSTR 9 the Annual Return for the financial year 2017-18 is 31st December 2018.
The due date for GSTR 9C the Reconciliation Statement & Certification for the financial year 2017-18 is 31st December 2018.
The due date for GSTR 9A the Annual Return (registered taxpayer under composition levy) for the financial year 2017-18 is 31st December 2018.
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
- Download the Official CGST Notification no. 64/2018 for GSTR 1(RTP having T/O 1<.5 Cr) dated 29.11.18
- Download the Official CGST Notification no. 65/2018 for GSTR 4 dated 29.11.18
- Download the Official CGST Notification no. 66/2018 for GSTR 7 dated 29.11.18
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