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. | Return | Class of Taxpayers | Extended Due Date |
1 | GSTR-3B (July 2018) | All Taxpayers | 5 Oct. 2018 |
2 | GSTR-3B (August 2018) | All Taxpayers | 10 Oct. 2018 |
3 | Quarterly GSTR-1 (July to September 2018) | Taxpayers having turnover upto Rs. 1.5 crore | 15 Nov. 2018 |
4 | Monthly GSTR-1 (July 2018) | Taxpayers having turnover above Rs. 1.5 crores | 5 Oct. 2018 |
5 | Monthly GSTR-1 (August 2018) | Taxpayers having turnover above Rs. 1.5 crores | 10 Oct. 2018 |
….“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.”.
….“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.”.
….“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.”.
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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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