Notification No.: 62/2018 – Central Tax
Date of Notification: 29th November 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168: Power to issue instructions
- CGST Rules, 2017:
- Rule 61(5): Monthly return in Form GSTR-3B
- Amends: Notification No. 34/2018 – Central Tax dated 10th August 2018 (as last amended by Notification No. 55/2018 – Central Tax dated 21st October 2018)
- Integrated GST Act: Not applicable
Summary of Notification
- Extension of Due Dates for GSTR-3B – Srikakulam District (Andhra Pradesh):
The due dates for filing Form GSTR-3B for the months of September and October 2018 are extended to 30th November 2018 for registered persons whose principal place of business is in the Srikakulam district of Andhra Pradesh.
This relief addresses compliance challenges due to natural calamities in the region. - Extension of Due Date for October GSTR-3B – Cyclone-affected Districts (Tamil Nadu):
For the month of October 2018, the due date for filing Form GSTR-3B is extended to 20th December 2018 for registered persons located in the following cyclone-affected districts of Tamil Nadu:
- Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur, Ramanathapuram.
These extensions aim to ease compliance burden on taxpayers in disaster-affected areas.
