Extension of GSTR-1 Due Date – November 2022 (Tamil Nadu Districts)

Notification No.: 25/2022 – Central Tax
Date of Notification: 13th December 2022

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 37(1) – Furnishing details of outward supplies
  • Section 39(1) – Furnishing of returns
  • Section 168 – Power to issue instructions/directions
• CGST Rules, 2017:
  • Rule 59 – Form and manner of furnishing details of outward supplies (GSTR-1)

Summary of Notification:

1. This notification amends Notification No. 83/2020 – Central Tax, dated 10th November 2020 to provide relief to registered persons in specific districts of Tamil Nadu affected during November 2022.
2. A new proviso has been inserted extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for the tax period of November 2022.
3. For registered persons whose principal place of business is located in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai, and Thanjavur, the due date to file GSTR-1 is extended till the 13th day of the month succeeding the said tax period (i.e., 13th December 2022).

Source: Notification No.: 25/2022 – Central Tax