The central government has extended the last date of filing goods and services tax (GST) summary sales returns GSTR-3B for the month of July to August 24 across the country in the wake of flood situation in Kerala. The same has been extended till October 5 for the flood-affected state and some adjoining parts. The earlier deadline was August 20.
GSTR-3B form is the summary of outward supplies, input tax credit claimed and net tax payable and tax payable on goods and services. “The GSTR-3B return filing deadline has been shifted to August 24 because in Kerala many people couldn’t file their returns. For Kerala especially, we have extended the date till October 5,” interim finance minister Piyush Goyal said on Tuesday.
The businesses registered in the flood-hit Kerala, Maha (Puducherry) and Kodagu (Karnataka) have been given time till October 5 to file GSTR-3B returns for the month of July. The last date for filing GSTR-3B for the month of August has been extended till October 10 in these areas. The deadline for filing GSTR-1 by taxpayers having a turnover of over Rs 1.5 crore for the month of July has been extended till October 5, while the returns filing date for the month August has been extended till October 10, the finance ministry said in a statement. Meanwhile, the GSTR-1 form for the July-September quarter can be filed by the taxpayers having a turnover of up to Rs 1.5 crore until November 15.
GST collections have witnessed a steady increase till July at Rs 96,483 crore, up from Rs 95,610 crore collected in the previous month. The number of returns filed in the month of July was also gone up at 66 lakh as compared to 64.69 lakh filed in the month of June.