CBIC notifies Extension of due date of Furnishing Form GSTR-1 in Assam, Manipur and Tripura [Read Notification]

The Central Board of Indirect Taxes and Customs ( CBIC ) has notified extension of the due date of Furnishing Form GSTR-1 in Assam, Manipur and Tripura for registered persons having aggregate turnover more than 1.5 crore­­­ rupees for the month of November, 2019.

In a Notification issued by the CBIC said that, “Provided that for registered persons whose principal place of business is in the State of Assam, Manipur or Tripura, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of November, 2019 till 31st December, 2019.”

GSTR-1 is a monthly or quarterly return that should be filed by every registered dealer. It contains details of all outward supplies i.e sales.

Every registered person is required to file GSTR-1 irrespective of whether there are any transactions during the month or not.

The following registered persons are exempt from filing the return:

• Input Service Distributors
• Composition Dealers
• Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)
• Non-resident taxable person
• Taxpayer liable to collect TCS
• Taxpayer liable to deduct TDS

Late Fees for not filing GSTR-1 is Rs. 200 per day of delay (Rs. 100 as per the CGST Act and Rs. 100 as per the SGST Act. The late fees will be charged from the date after the due date.

The Notification also stated that, shall be deemed to come into force with effect from the 11th Day of December, 2019.