CBIC extends GSTR-1 due date (Nov. 2022 TN Cyclone): CGST Notification 25/2022

CBIC further amends Central Tax Notification 83/2020 to extend the due date for monthly GSTR-1 return of November 2022, in the case of taxpayers from certain cyclone affected districts of Tamilnadu, from 11/12/2022 to 13/12/2022, vide Central Tax Notification 25/2022.

This extension covers the taxpayers whose place of business in Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur.

CBIC Central Tax Notification 25/2022 dt. 13/12/2022: CBIC extends GSTR-1 due date (November, 2022) for registered persons whose principal place of business is in certain cyclone affected districts of Tamil Nadu

G.S.R. 877(E).- In exercise of the powers conferred by the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the Notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 699(E), dated the 10th November, 2020, namely:-

In the said notification, after the second proviso, the following proviso shall be inserted, namely:-

“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.”

[F. No. CBIC-20006/16/2022-GST]