GST extends due date in flood hit zones

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By a notification dated 24th August 2018, filling of GSTR 3B by all taxpayers in Kerala, or the taxpayers whose place of business is in Kerala, Kodagu (Karnataka) and Mahe (Puducherry) has been extended to 5th October 2018 due to devasting flood situation.  GSTR-3B is a monthly return that taxpayers can file on GST Portal. Taxpayers have to file this return of a particular month by 20th of the subsequent month.  Apart from that, the due dates for the monthly and quarterly furnishing of FORM GSTR-1 by the taxpayers are also extended. GSTR 1 is a monthly or quarterly return of outward supplies showing all the sales transactions of a business.

A taxpayer with an aggregate turnover of up to Rs.1.5 crores for the quarter July 2018 to September 2018 has given chance to file GSTR-1 on or before the 15th November 2018. And the taxpayers having more than Rs. 1.5 crores aggregate turnover can file their GSTR-1 for the months of July 2018 and August 2018 is on or before the 5th October and 10th October 2018 respectively.

Thus, in view of the disruption caused due to severe floods in Kerala, Mahe (Puducherry) and Kodagu (Karnataka), CBIC has extended the various due date for filing the GST returns as follows-

Month/quarter Class of taxpayers registered in Kerala, or whose  place of business is in Mahe (Puducherry) and Kodagu (Karnataka) Original date Extended due date
                 Form GSTR-1
July to September, 2018 Taxpayers having turnover up to Rs. 1.5 crore 31st October 2018 15th November 2018
July, 2018 Taxpayers having a turnover above Rs. 1.5 crores 11th August 2018 5th October 2018
August 2018 Taxpayers having a turnover above Rs. 1.5 crores 11th September 2018 10th October 2018
               Form GSTR -3B
July 2018            All taxpayers 20th August 2018 5th October 2018
August 2018            All taxpayers 20th September 2018 10thOctober, 2018

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