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The Central Board of Indirect Taxes and Customs extends the due date for furnishing the return in FORM GSTR-4 for the quarter July to September 2018. The extension applies to registered persons who pay tax under section 10 of the Central Goods and Services Tax Act 2017. The principal place of business for these persons is in Srikakulam district in the State of Andhra Pradesh. The new due date is the 30th day of November 2018.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 65/2018 – Central Tax
New Delhi, the 29th November, 2018
G.S.R. .....(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017 for the quarter July to September, 2018 under sub-section (2) of section 39 of the said Act read with rule 62 of the Central Goods and Services Tax Rules, 2017 by a registered person paying tax under the provisions of section 10 of the said Act whose principal place of business is in Srikakulam district in the State of Andhra Pradesh, till the 30th day of November, 2018.
[F. No. 20/06/17/2018-GST (Pt. I)]
(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India
