GST Return Filing Due Dates – Extended

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).

Sl.No. 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 up to Rs. 1.5 crore 15th November 2018
4 FORM GSTR-1 for the month of July 2018 Taxpayers having a turnover above Rs. 1.5 crores 5th October 2018
5 FORM GSTR-1 for the month of August 2018 Taxpayers having a turnover above Rs. 1.5 crores 10th October 2018