GSTR-1/ GSTR-3B Due Dates Extended for Kerala/ Mahe/ Kodagu (July-August-Sept. 2018)

CBIC has notified/ extended the due dates for filing of ‘GSTR-1/ GSTR-3B for the months of July/ August 2018’ and ‘GSTR-1 for the quarter July~Sept. 2018’ for Taxpayers in the flood affected regions, i.e. State of Kerala, Mahe (Puducherry) and Kodagu (Karnataka), as per details/ notifications given her-under:

Sl.ReturnClass of TaxpayersExtended Due Date
1GSTR-3B (July 2018)All Taxpayers05/10/2018
2GSTR-3B (August 2018)All Taxpayers10/10/2018
3Quarterly GSTR-1 (July to September 2018)Taxpayers having turnover upto Rs. 1.5 crore15/11/2018
4Monthly GSTR-1 (July 2018)Taxpayers having turnover above Rs. 1.5 crores05/10/2018
5Monthly GSTR-1 (August 2018)Taxpayers having turnover above Rs. 1.5 crores10/10/2018

CBIC Central Tax Notification 36/2018 dt. 24/08/2018: GSTR-3B Due Date Extended (July-Aug. 2018) for Taxpayers in Kerala, Mahe, Kodagu

….“Provided further that the return in FORM GSTR-3B for the months of July, 2018 and August, 2018, for–

(i) registered persons in the State of Kerala;

(ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and

(iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry shall be furnished electronically through the common portal, on or before the 5th October, 2018 and 10th October, 2018 respectively.”.

CBIC Central Tax Notification 37/2018 dt. 24/08/2018: Monthly GSTR-1 Due Date Extended (July-Aug. 2018) for Taxpayers in Kerala, Mahe, Kodagu

….“Provided that the return in FORM GSTR-1 for the months of July, 2018 and August, 2018, for–

(i) registered persons in the State of Kerala;

(ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and

(iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry shall be furnished electronically through the common portal, on or before the 5th October, 2018 and 10th October, 2018 respectively.”.

CBIC Central Tax Notification 38/2018 dt. 24/08/2018: Quarterly GSTR-1 Due Date Extended (July-Sept. 2018) for Taxpayers in Kerala, Mahe, Kodagu

….“Provided that the return in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 for–

(i) registered persons in the State of Kerala;

(ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and

(iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry shall be furnished electronically through the common portal, on or before the 15th November, 2018.”.

Related Posts:

CBIC notifies Monthly/ Quarterly ‘GSTR-1 Due Dates’ for July 2018 to March 2019

GSTR-3B Due Date Extended for July 2018 upto 24 Aug. 2018, notifies CBIC

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