CBIC extends the due date for filing GSTR-1 for November, 2022 in certain places of Tamil Nadu

Earlier, the CBIC vide Notification 83/2020-Central Tax dated November 10, 2020 (“the Notification”) extended the time limit for furnishing the details of outward supplies in Form GSTR-1 of the Central Goods and Services Tax CGST Rules, 2017 (“the CGST Rules”) for each tax periods till 11th day of the month succeeding such tax period.

Now, the CBIC vide Notification No. 25/2022-Central Tax dated December 13, 2022, amended the Notification.

Through the amendment, the following proviso has been inserted after the second proviso.

“Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the tax period November 2022, for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State of Tamil Nadu, shall be extended till the thirteenth day of the month succeeding the said tax period.”

The Notification already contained two proviso as discussed below:

1. The first proviso is applicable to registered persons required to furnish a return for every quarter under proviso to sub-section (1) of section 39 of the CGST Act. For such registered payers, the date is extended till the 13th day of the month succeeding such tax period, and;
2. The second proviso is applicable to the registered persons required to furnish returns under sub-section (1) of section 39 of the CGST Act for the tax period April 2021 and May 2021. For such registered persons, the date is extended till the 26th day of the month succeeding the said tax period.

Now, post amendment, the third proviso has been inserted which is applicable to the registered persons required to furnish returns for the tax period November 2022 under sub-section (1) of section 39 of the CGST Act, whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State of Tamil Nadu. For such registered persons, the date has been extended till the 13th day of the month of the succeeding tax period. To know more contact with ASC Group.

Source link : https://taxinformation.cbic.gov.in/view-pdf/1009573/ENG/Notifications

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