The Central Board of Indirect Taxes & Customs (“CBIC”) has issued a Press Release dated August 21, 2018, which extends the due dates for filing of the following GST returns by registered taxpayers in the following areas as per appended table, due to severe floods in Kerala, Mahe (Puducherry) and Kodagu (Karnataka).
|Return||Class of taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka)||Extended due date|
|1||FORM GSTR-3B for
the month of July, 2018
|All taxpayers||5th October, 2018|
|2||FORM GSTR-3B for
the month of August, 2018
|All taxpayers||10th October, 2018|
|3||FORM GSTR-1 for the quarter July to September, 2018||Taxpayers having turnover upto Rs. 1.5 crore||15th November, 2018|
|4||FORM GSTR-1 for the month of July, 2018||Taxpayers having turnover above Rs. 1.5 crores||5th October,
|5||FORM GSTR-1 for the month of August, 2018||Taxpayers having turnover above Rs. 1.5 crores||10th October, 2018|
Note: The relevant Notifications for the same shall be issued shortly.