GST Return Due Dates extended in Tamil Nadu & AP
The GST authorities have been determined to ensure smoothness and efficiency in the GST compliance among the individuals having GST registration. However, a sudden mishap such as a natural calamity can cause hindrance in the normal course of tax assessment.
In the wake of the natural disturbances caused to the normal course of business due to the Cyclones Titli and Gaza, the Central Board of Indirect Taxes and Customs (CBIC) has extended Due Dates for GST Return filing in various districts of Andhra Pradesh and Tamil Nadu.
#1. Where have the GST Return Due Dates been extended?
Due to the disturbances caused by Cyclone Gaza, the CBIC has deferred the deadline for GST Return filing procedure in 11 districts of Tamil Nadu viz.,
- Cuddalore,
- Thiruvarur,
- Puddukottai,
- Dindigul,
- Nagapatnam,
- Theni,
- Thanjavur,
- Sivagangai,
- Tiruchirappalli,
- Karur and
- Ramanathapuram
Similarly, the authorities have extended the deadline for GST Return filing in Srikakulam District of Andhra Pradesh due to the disturbances caused by Cyclone Titli.
#2. Which Types of GST Returns have been included for Due Dates extension?
Given below is the list of all the Types of GST Returns for which the Due Dates have been extended-
S. No. |
Types of GST Returns |
Postponed Due Date |
Beneficiary Taxpayers |
|
GSTR-3B for September and October 2018 |
30th November 2018 |
Whose principal place of business is in Srikakulam district, Andhra Pradesh |
|
GSTR-3B for October 2018 |
20th December 2018 |
Whose principal place of business is in the 11 districts of Tamil Nadu |
|
GSTR-1 for September and October 2018 |
30th November 2018 |
Whose aggregate turnover exceeds ₹1.5 crores and principal place of business is in Srikakulam district, Andhra Pradesh |
|
GSTR-1 for October 2018 |
20th December 2018 |
Whose aggregate turnover exceeds ₹1.5 crores and principal place of business is in 11 districts of Tamil Nadu |
|
GSTR-1 (quarterly) for the July-September, 2018 |
30th November 2018 |
Whose aggregate turnover is up to ₹1.5 crores and principal place of business is in Srikakulam district, Andhra Pradesh |
|
GSTR-4 (quarterly) for July- September 2018 |
30th November 2018 |
Taxpayers whose principal place of business is in Srikakulam district, Andhra Pradesh |
|
GSTR-7 from October to December 2018 |
31st January 2019 |
All taxpayers |
Hopefully, this will provide some relief to the taxpayers situated in the cyclone-affected areas of Andhra Pradesh and Tamil Nadu.
In case you need any guidance on GST registration or GST return filing procedure, feel free to contact us at 8881-069-069.
Now, you can download E-Startup Mobile App and Never miss the latest updates relating to your business.