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 | 30thNovember, 2018 | Taxpayers whose principal place of business isin the district of Srikakulam in Andhra Pradesh |
2 | FORM GSTR-3Bfor the month of October, 2018 | 20thDecember, 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 | 30thNovember, 2018 | Taxpayers having aggregate turnover of more than 1.5 crore rupees and whose principal place of businessis in the district of Srikakulam in Andhra Pradesh |
4 | FORM GSTR-1 for the month ofOctober, 2018 | 20thDecember, 2018 | Taxpayers having aggregateturnover of more than 1.5 crore rupees and whose principalplace of business is in the eleven specified districts of Tamil Nadu |
5 | FORM GSTR-1 for the quarter July-September, 2018 | 30thNovember, 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 | 30thNovember, 2018 | Taxpayers whose principal place of business isin the district of Srikakulam in Andhra Pradesh |
7 | FORM GSTR-7 for the months October to December, 2018 | 31stJanuary, 2019 | All taxpayers |
2. The relevant notifications for the same will be issued shortly.