The Central Board of Indirect Taxes and Customs (CBIC) has extended the due date for furnishing FORM GSTR1 for November 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu.
A notification issued on 13th November 2022 has stated that “In the said notification (No. 83/2020 – Central Tax, dated the 10th November, 2020), 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.”
As per section 37(4), a registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him.
Under the GST law, the late fee towards not furnishing GSTR-1 will be Rs 200 per day for late filing (Rs 100 as per the CGST Act and Rs. 100 as per SGST Act). The late fee imposed will be from the date post to the last date. But post to the notifications provided up to Feb 2021, the late fees will be carried on to get levied on somewhat a less fee of Rs 50 per day and Rs 20 per day for nil return. Remember that in the GST portal the late fee on GSTR-1 will presently not get demanded as a segment of payment challan in PMT-06 during the time of furnishing of the GSTR-3B.
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