The Central Board of Indirect Taxes and Customs (CBIC) have extended the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 for the taxpayers in the flood affected areas in Kerala, Kodagu and Mahe.
As per a notification issued by the Board Today, 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.
This is in view of the disruption caused due to severe floods in Kerala, Mahe (Puducherry) and Kodagu (Karnataka).
As per the Notification, the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of up to Rs.1.5 crores for the quarter July, 2018 to September, 2018 on or before the 15th November, 2018.
The Notification also prescribes the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 is on or before the 5th October, 2018 and 10th October, 2018.
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