The Central Board of Indirect Taxes & Customs (“CBIC”) has issued various notifications in Central Tax dated December 26, 2019, which notifies the due dates for filing various returns under GST for the registered persons whose principal place of business is in the State of Assam, Manipur or Tripura. The gist of the notifications has been discussed as hereunder:
Sr. No. | Notification No. | Period | Return Type |
Particulars |
1. |
November 2019 |
GSTR-1 |
The registered persons whose principal place of business is in the State of Assam, Manipur or Tripura having an aggregate turnover of more than Rs.1.5 crore in the preceding financial year or current financial year, for the month of November 2019 till December 31, 2019. Note: This notification shall be deemed to come into force with effect from December 11, 2019. |
|
2. |
November 2019 |
GSTR-3B |
The registered persons whose principal place of business is in the State of Assam, Manipur, Meghalaya or Tripura, shall be furnished electronically through the common portal on or before December 31, 2019 Note: This notification shall be deemed to come into force with effect from December 23, 2019. |
|
3. |
November 2019 |
GSTR-7 |
The registered person, required to deduct tax at source under Section 51 of the Central Goods and Services Tax Act, 2017, for the month November, 2019, whose principal place of business is in the State of Assam, Manipur or Tripura, shall be furnished electronically through the common portal, on or before the December 25, 2019. Note: This notification shall be deemed to come into force with effect from December 10, 2019. |