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GST collections pegged at Rs 7.61 lakh crore for FY20; FY19 budgeted target missed

GST collections pegged at Rs 7.61 lakh crore for FY20; FY19 budgeted target missed

New Delhi: GST collections by the Centre missed the budgeted target set for the current fiscal by Rs 1 lakh crore, while total mop-up from the indirect tax has been pegged at over Rs 7.61 lakh crore for 2019-20.

The government had budgeted to collect over Rs 7.43 lakh crore from Goods and Services Tax (GST) in the current fiscal ending March. However, in the revised estimates, the revenue mop-up has been pegged at over Rs 6.43 lakh crore.

So far, in the 10 months (April-January) of the current fiscal, total GST collections by the Centre and states stood at over Rs 9.71 lakh crore.

For the full fiscal 2018-19, the GST collection target of the Centre and states was Rs 13.48 lakh crore.

Presenting the Interim Budget for 2019-20, Finance Minister Piyush Goyal said in spite of major rate reductions and relaxations, revenue trends are encouraging.

“The average monthly tax collection in the current year is Rs 97,100 crore per month as compared to Rs 89,700 crore per month in the first year,” Goyal said.

The state revenues, he said, are improving with guaranteed 14 percent annual revenue increase for the first five years from the implementation of GST.

The Goods and Services Tax (GST) was rolled out on July 1, 2017, and has consolidated 17 central and state levies.

Goyal added that GST has resulted in the increased tax base, higher collections, and ease of trade.

“This will reduce the interface between the taxpayer and the government for day-to-day operations and assessments. Now returns are fully online and e-way bill system is in place,” he said.

Goyal said with the introduction of GST, inter-state movement of goods has become faster, more efficient, and hassle-free with no entry tax, check posts, and truck queues.

The minister also said that the GST rate has been continuously reduced, providing relief of about Rs 80,000 crore annually to consumers.

Most items of daily use for the poor and middle class are now in the zero percent or 5 percent tax slab, he said.

“Our government wants the GST burden on home buyers to be reduced and accordingly we have moved the GST Council to appoint a group of ministers to examine and make recommendations in this regard at the earliest,” he added.

Further, he said more than 35 lakh small traders, manufacturers, and service providers will benefit from the trader-friendly measures.

“Soon, businesses comprising over 90 percent of GST payers will be allowed to file a quarterly return,” Goyal said.

GST collection stood at Rs 1.03 lakh crore in April, Rs 94,016 crore in May, Rs 95,610 crore in June, Rs 96,483 crore in July, Rs 93,960 crore in August, Rs 94,442 crore in September, Rs 1,00,710 crore in October, Rs 97,637 crore in November, Rs 94,725 crore in December 2018 and over Rs 1 lakh crore in January 2019.

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Source: economictimes.indiatimes.com
GST entry error proves costly to company

GST entry error proves costly to company

But High Court has stepped in to save a firm that was deprived of credit of nearly Rs 10 crore, by asking the nodal officer to decide on a correction

The High Court has directed a GST nodal officer to consider the corrections sought by a company which had made a mistake while filing a GST form. This had led to the deprivation of credit to the tune of nearly Rs 10 crore. The company said it was a bonafide error which should be corrected.

Pragati Automation Pvt Ltd approached the HC with a petition seeking direction to the GST authorities to permit it to correct an error in the GST Tran-1 form it had filed. Due to the “bonafide error which has crept in while filing the form,” the company was “deprived of the transitional credit of an amount of Rs 9,74,57,802 in their electronic credit ledger”.

Considering the problem on hand the HC noted, “It is the contention of the petitioner that after the GST regime has been implemented in India, the petitioner filed GST TRAN-I claiming the credit of Rs 9,74,57,802 in Column-5 of Table 5(a) of Form GST TRAN-1 well within the time prescribed by the statute. Revised Form GST Tran-1 was filed by the petitioner on 27.12.2017 after including the details of goods sent to job worker and held in stock on behalf of the principal manufacturer in terms of Section 141 of CGST Act credit pertaining to job work.

However, credit claim was indicated only in Column-5 of Table 5(a) but not in Column-6. The electronic credit ledger reflected the credit of Rs 5,89,346.”

The nodal officer is obligated to consider the complaint and take a decision in the matter.

–High Court

The company made several complaints to the GST nodal officer but these were not considered, forcing it to file the petition before the High Court. The HC said that the nodal officer is obligated to consider the complaint and take a decision in the matter. Since it was not done, the HC ordered the nodal officer “to consider the complaint/representation made by the petitioner to the writ petition and take a decision in accordance with the law in an expedite manner.”

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 Source: Bangalore Mirror Bureau

 

CGST Amendment Act – Key changes in the GST made effective from 1 February 2019

CGST Amendment Act – Key changes in the GST made effective from 1 February 2019

  • Out-and-out sales and high sea sales outside the ambit of GST:Transactions, where goods are physically moved from a place outside India to another place outside India, without such goods entering the territory of India (known as out-and-out sales in trade parlance), have been declared neither as supply of goods nor supply of services under as Schedule III of the CGST Act. Transactions of high sea sales are also included under Schedule III.
  • Reverse charge on procurements from unregistered dealers:Rather than a blanket levy of tax on procurements from unregistered dealers under reverse charge mechanism, Section 9(4) has been amended to levy tax only on procurements by notified assessees. It remains to be seen which class of assessees will be notified for this purpose
  • Ambit of input tax credit widened:Section 17 of the CGST Act has been amended to expand the scope of input tax credit to include motor vehicles having a capacity of more than 13 persons. Credit on other motor cars is also available if they are used for the specified purposes. Further, credit on health insurance, outdoor catering, etc. will be available if such services are required to be provided to employees by the assessee in terms of any law for the time being in force (e.g. Factories Act, labor laws, etc.).
  • Multiple registrations in one State:Earlier, separate registrations could be obtained in one State only if the assessee had distinct ‘business verticals’ in that State. This concept has been done away with by amending Section 25 and now, assessees may choose to obtain separate registrations in the same State irrespective of whether they qualify as distinct business verticals or not.
  • Flexibility in issuing debit/credit notes:Earlier, the law, as well as the GSTN portal, accepted a single credit note or debit note against one invoice. However, assessees faced practical difficulties since certain debit/credit notes were to be issued against thousands of invoices. Section 34 has been amended to permit issuance of a single debit/credit note against multiple invoices. This will obviate the difficulty faced by assessees, especially in the cement, steel and automobile industries
  • Simplification of GST returns:The GST Council approved putting in place system of filing a single monthly return in place of the existing 3 monthly returns. However, the existing system of filing GSTR-3B and GSTR-1 will remain in place until such a time the new monthly return is notified. Section 43A has been inserted in the CGST Act to carry out this change. However, this provision will not take effect from 1 February 2019 but will come into force only when the new system of returns is ready
  • Order of set-off: Section 49 of the CGST Act, SGST input tax credit can be set off against IGST liability only if CGST input tax credit balance is insufficient for this purpose. Hence, the order of set-off of input tax credit is strictly laid down under the CGST Act itself. Further, SGST or CGST credit balance can be utilized against IGST liability only after IGST balance has been exhausted. Earlier, while the law was ambiguous on this point, the GSTN portal allowed set-off of SGST only after CGST balance was exhausted
  • Transitional credit to exclude cesses: Section 140 of the CGST Act has been retrospectively amended to exclude cesses such as Krishi Kalyan Cess. This issue was hotly debated with the AAR denying the benefit of such credit in Re Kansai Nerolac Paints Ltd. [2018-VIL-11-AAR]
  • Amendment in place of supply provisions: The place of supply of transactions of transportation of goods to a place outside India will be the destination of goods in terms of the amendment made to Section 13 of the Integrated Goods and Services Tax Act, 2017 (the IGST Act). Consequently, the Indian logistics firm will be able to take advantage of this provision to claim export benefits. Further, the place of supply in case of job work services has been excluded from the performance-based rule. Hence, job workers based in India will be able to claim export benefits

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Source: mondaq.com
Government faces shortfall in GST collection

Government faces shortfall in GST collection

GST collection reached ₹1 lakh crore only in two months out of nine in the current financial year, according to government data.

One of the months where the revenue crossed ₹1 lakh crore was October, which marks the beginning of the festive season. Hence, a higher collection was expected. The other month was April. However, a government release in April cautiously noted that this “cannot be taken as a trend for the future” as people usually pay arrears of the previous months in March/April.

The chart below shows the GST collection trend in this financial year.

According to a CARE rating report published on January 2019, the government has already exceeded its fiscal deficit target, with the deficit reaching 114.8% of the budgeted amount during April-November 2018. The report also states that the monthly GST collections during Apr-Dec ’18 amounted to ₹8.7 lakh crores, which implies that the Central government and the States will have to collect ₹3.85 lakh crores in the remaining three months in order to meet the budgetary target of ₹12.6 lakh crore.

With the exception of Andhra Pradesh, Arunachal Pradesh, Manipur, Mizoram, Nagaland and Sikkim, all other States have experienced a shortfall in GST collection according to the data published by the government.

The government has taken several measures to increase revenue collected through GST, such as the introduction of an e-way bill, measures for simplification of tax return filing, increasing the tax base and rationalisation of tax rates to improve tax compliance and collection.

Tax officials have been appointed to check for overuse of input tax credit, as the current system of GST allows a time gap between input tax credit claim and realisation of tax, providing leeway for more input tax credit being claimed through fake invoices. The introduction of the new filing system is said to aid the tax department in matching invoices and real time tax paid.

Further, it is important to note that tax collection may undergo volatility due to the recent tax cuts imposed by the government in December on 17 items and six services.

The recent increase in the threshold of tax payment for MSMEs to a turnover of ₹1.5 crore or more against the previous threshold of 1 crore, according to the government, will bring down compliance cost whilst leading to a revenue loss of around ₹5,500 crore.

The impact of the various cuts and relaxations can only be gauged once tax revenue from the last three months of the financial year is realised.

Source: thehindu.com
School management committees directed to register under GST

School management committees directed to register under GST

The MaharashtraPrathamik Shikshan Parishad’s directive to bring school management committees under the Goods and Services Tax(GST) net has left teachers’ associations in a fix.

As per the directive, issued through a letter on December 17 last year, the committees of local body-run schools, including those in the rural areas, should be brought under the GST net. However, the teachers’ associations have asked how can education be brought under the definition of ‘Goods and Services’.

The associations have demanded either an exemption or a separate fund to help them meet the cost of account maintenance. “Rural schools get anywhere from Rs 7,000 to Rs 17,000 government aid per year. The GST registration will cost the schools Rs 1,500 to Rs 2,500, while for maintaining the account, schools will have to pay at least Rs 500 to a chartered accountant (CA) each month, which comes to Rs 6,000 a year. The principals are wondering from which account should they pay for this when the money coming for the maintenance of rural schools itself is very low,” a teacher from the Navi Mumbai area said.

A teacher from Chalisgaon said, “Schools in the rural areas generally have just two or three rooms and two teachers. With the aid that we receive, the schools have to pay for electricity, maintenance and stationary. The maintenance fund is hardly enough for the upkeep and even the building fund comes in every three to four years.”

Rajendra Lande, joint director of finance at Samagra Shiksha department, said, “We will train all district coordinators on how to register themselves online, after which they can teach it to their officers. Every year, the schools will spend Rs500-Rs 1,000 if they get it done through a CA. The government has exempted businesses earning up to Rs40 lakh from paying GST. Most of these schools will come under that. However, there is a need to file a nil return. Hence, we have told them to register.”

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Source: Times of India
FinMin considers steps to prevent composition dealers from charging GST from buyers 

FinMin considers steps to prevent composition dealers from charging GST from buyers 

In a consumer-friendly measure, the revenue department is planning to make it mandatory for composition dealers and service providers to declare their GST registration status in invoices to ensure that they do not charge any tax from buyers. The measure, once implemented, would check the widespread practice of composition dealers of charging GST from purchasers and not depositing it with the exchequer, an official said.

The revenue department is also planning to launch a campaign to educate consumers that the dealers opting for composition scheme are not required to charge the goods and servicesNSE -0.75 % tax (GST) from purchasers, the official said.

Under the GST composition scheme, traders and manufacturers are required to pay only 1 percent GST on goods which otherwise attract a higher levy of either 5, 12 or 18 percent. Such dealers are also not permitted to charge GST from the purchaser.

Of the 1.17 crore businesses registered under GST, about 20 lakh have opted for composition scheme.

“It has come to the notice of the government that a large number of composition dealers are levying GST at higher rates and not depositing it with the government,” the official told.

According to the proposal being considered by the Central Board of Indirect Taxes and Customs (CBIC), businesses will have to mandatorily mention in the invoice generated by them that they are composition dealers and, hence, are not required to charge GST.

“Simultaneously, we will educate consumers that they should not pay GST while buying goods from composition scheme dealers,” the official said.

To ease compliance burden for small businesses, the GST law provides for composition scheme under which traders and manufacturers with an annual turnover of up to Rs 1 crore can pay 1 percent GST. This threshold will increase to Rs 1.5 crore from April 1.

Also the GST Council, headed by Arun Jaitley and comprising state ministers, in its meeting on January 10 permitted service provider and those dealing in both goods and services with a turnover of Rs 50 lakh to opt for composition scheme.

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Source: Economic Times
GST on financial inclusion services by BCs likely to come under review

GST on financial inclusion services by BCs likely to come under review

The issue is likely to be taken up at the GST Council meeting on December 22.

With the government focussing on financial inclusion, the Goods and Services Tax (GST) Council is expected to bring to nil GST on services, including small-value remittances that are carried out by business correspondents (BCs).

At present, GST of 18 per cent is levied on these services but the industry has been pointing out that it creates additional burden, which has to be borne either by the bank or the BC agent.

The total fee charges for such services is capped at 1.5 per cent for banks and BCs. On this, the bank and the BC have to pay 18 per cent GST, while the outlet or the service point is exempt for fees up to 20 lakh.

Sources said the Fitment Committee of officials of the GST Council has been examining the issue, and is likely to be taken up by the council at its meeting on December 22.

Domestic remittances

According to industry sources, many private banks are keen to restructure their domestic remittances business or even shut shop, and big private sector bank has already shut down its domestic remittances business. Further, tax notices have also been sent to some banks. The Business Correspondent Federation of India (BCFI), which has been in talks with the Finance Ministry over the issue, has suggested that all 12 financial inclusion services notified by the Reserve Bank of India (RBI) for delivery by BCs should attract zero GST.

Apart from receipt and delivery of small-value remittances, these services include collection of small-value deposits, identification of borrowers, processing and submitting applications to banks, disbursal of small-value credit, and recovery of principal and interest.

“We are confident that the existing interpretation gaps, which result in taxing the poor, will be resolved by the government. It cannot be the government’s intent to promote financial inclusion, (on the one hand), and on the other, impose a 27 per cent GST on poor citizens,” said Anand Shrivastav, Chairman, BCFI.

Anand Bajaj, Co-Chair BCFI Communications Committee, also said the government should levy nil GST on works of financial inclusion through BCs for all inclusion services offered from Agent BC outlets. At present, there are about 7.87 lakh BC in the country.

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Source: Business Line
CBIC extends due date for filing of Form GSTR-7 for the months of Oct to Dec till Jan 31st 2019

CBIC extends due date for filing of Form GSTR-7 for the months of Oct to Dec till Jan 31st 2019

The Central Board of Indirect Taxes and Customs (CBIC ) has extended the due date for filing of Form GSTR-7 for the months of october 2018 to December 2018 till January 31st, 2019. GSTR-7 is a monthly return to be filed by the persons required to deduct TDS under the GST. As per the Act, every deductor shall deduct the tax amount from the payment made to the supplier of goods or services or both and deposit the tax amount so deducted with the Government account through NEFT to RBI or a cheque to be deposited in one of the authorized banks, using challan on the common portal. In addition, the deductors have entrusted the responsibility of filing return in FORM GSTR-7 on the common portal for every month in which deduction has been made based on which the benefit of deduction shall be made available to the deductee.

[[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. 66/2018 – 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 by a registered person required to deduct tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017 for the months of October, 2018 to December, 2018 till the 31st day of January, 2019.

[F. No. 20/06/17/2018-GST (Pt. I)]

(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India


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Source: Taxscan
GST Annual Return And Audit: Complexities Galore

GST Annual Return And Audit: Complexities Galore

In less than 30 days from now, over 1.15 crore taxpayers will have to file the Goods and Services annual return and audit forms. Made available by the government in September this year, the forms require businesses to not only consolidate information that they have been filing in monthly returns but also reconcile it. Both the forms are fraught with complexities and given that many companies have only now engaged auditors, it would be near impossible to meet the Dec. 31 deadline, experts told BloombergQuint.

GST Annual Return: Surprises

The annual return Form 9 is essentially consolidation of information that taxpayers have been filing via summary return Form 3B and outward supplies Form GSTR 1. It requires consolidation of outward and inward supplies, input tax credit, tax paid, GST demands and refunds.

There are two key areas of concerns in Form 9: requirement of HSN Code for input side and bifurcation of input tax credit or ITC.

The HSN Code Problem:

HSN codes are prescribed by the government to classify goods and services. So far, a buyer while filing Form 3B and GSTR 1 didn’t have to mention the HSN codes of the inputs—i.e. goods bought from a vendor. But the annual return form requires them to do this classification. This is new information altogether that needs to be given and companies’ ERP systems are not geared to give input classifications, Jigar Doshi, an indirect tax partner at SKP Business Consulting, pointed out.

Ritesh Kanodia, a partner at Dhruva Advisors questioned the need for this data.

“The liability for a taxpayer arises only on account of HSN of goods and services he sells and their rate of tax. The HSN of the vendor is not his liability. He merely takes credit for what he has paid for the inputs. He is not going to get into the debate of what is the HSN of the inputs, the rate of tax on them, etc.”

Ritesh Kanodia, Partner, Dhruva Advisors

So there is no need for him to get into the HSN for inputs and many companies won’t even have this data, he said.

ITC Bifurcation Problem: 

The annual return requires a three-way split of ITC availed into inputs, input services, and capital goods credits, Doshi said. But in the reporting so far, there was no concept of ITC bifurcation, Kanodia added. He explained the issue by way of an illustration—let’s say, we purchase some machinery. That is a fixed asset. So the credit has been taken as capital goods. If I purchase some inputs, credit has been taken as that and similarly for input services. What has been reported in Form 3B so far is the total figure.

“This data is not appearing anywhere else. Credit is available to me, I can consume that credit. Capital goods—I can understand—because there are certain rules around capital goods. But why do I need this bifurcation for input and input service?”

Ritesh Kanodia, Partner, Dhruva Advisors

That’s another layer of complication which has been added in the annual return form, he said.

GST Audit: Complexities

The complexities in the annual return form pale in comparison to what the audit process entails, both the experts pointed out.

Divided in two parts, the GST Audit Form 9C needs to be filed by a taxpayer who has an aggregate annual turnover exceeding Rs 2 crore. It requires companies to reconcile turnover declared in the financial statement and annual return, tax liability and tax paid, input tax credit availed and reported. Any liability arising out of non-reconciliation also needs to be specified.

This form is trying to dissect the entire financial statement—P&L and balance sheet— and compare the numbers on the outward-inward side and the tax-paid side with the annual return numbers which have been disclosed, Doshi said.

The objective is to assess whether you’ve paid GST on transactions recorded in the books of accounts and, if not, then the explanation for it needs to be provided, Kanodia said. “Similarly, on the credit side, whatever credits you have taken, there is an entry in the books of accounts. That needs to be reconciled with the annual return. So, reconciling rupee to rupee with the books of account is the objective of this exercise,” he added.

And the complexities are many:

Unclear Time Period: The filing threshold is based on gross turnover in a financial year, Kanodia said, but GST came in July. “You have lot of adjustments which happen in any financial accounting—for instance, unbilled revenue. Do I consider the beginning of the financial year or the beginning of July? There are lot of adjustments which need to be seen,” he added.

State-Wise Audit: Doshi explained that GST Identification Number is the basis for the audit. If a taxpayer has branches in five states and each has a separate GSTIN, then five audits need to be done. This would require GSTIN-level bifurcation of audited financial statements which most companies do not maintain, he said.

Reconciliation Issues: GSTR 1, which is filed at the state level, will need to be reconciled with the income and sales ledger at the company P&L level which is not available state-wise and it’s likely that the consolidated figure of different states’ GSTR 1 may not match with the annual P&L, Kanodia explained. This could be due to accrual entries, IND-AS, out-of-scope GST supplies, etc, he added.

“This may entail a line-item level analysis to find out unreconciled line items and ascertain reasons of such mismatch, which is time consuming. Availability of data in the right format is critical to carry out such reconciliations.”


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Source: Bloomberg Quint
Government extends deadline for GST returns filing for taxpayers affected by cyclones

Government extends deadline for GST returns filing for taxpayers affected by cyclones

The government has extended the date for filing summary GST sales returns for October by a month to December 20 for taxpayers affected by cyclones in Andhra Pradesh and Tamil Nadu.

For taxpayers whose principal place of business is in the district of Srikakulam in Andhra Pradesh, the due date for filing GSTR-3B for the months of September and October has been extended till November 30, 2018.

Those taxpayers whose principal place of business is in the 11 specified districts of Tamil Nadu, the GSTR-3B for the month of October has to be filed by December 20.

“In view of the disturbances caused to daily life by Cyclone Titli in the district of Srikakulam, Andhra Pradesh, and by Cyclone Gaza in eleven districts of Tamil Nadu viz., Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapattinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram, the competent authority has decided to extend the due dates for filing various GST returns,” a finance ministry statement said.
The last date for filing GSTR-3B for a month is the 20th day of the subsequent month.

Taxpayers having an aggregate turnover of more than Rs 1.5 crore and whose principal place of business is in the district of Srikakulam in Andhra Pradesh, final sales return or GSTR-1 for September and October has to filed by November 30.

The government has extended the date for filing summary GST sales returns for October by a month to December 20 for taxpayers affected by cyclones in Andhra Pradesh and Tamil Nadu.

For taxpayers whose principal place of business is in the district of Srikakulam in Andhra Pradesh, the due date for filing GSTR-3B for the months of September and October has been extended till November 30, 2018.

Those taxpayers whose principal place of business is in the 11 specified districts of Tamil Nadu, the GSTR-3B for the month of October has to be filed by December 20.

“In view of the disturbances caused to daily life by Cyclone Titli in the district of Srikakulam, Andhra Pradesh, and by Cyclone Gaza in eleven districts of Tamil Nadu viz., Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapattinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram, the competent authority has decided to extend the due dates for filing various GST returns,” a finance ministry statement said.
The last date for filing GSTR-3B for a month is the 20th day of the subsequent month.

Taxpayers having an aggregate turnover of more than Rs 1.5 crore and whose principal place of business is in the district of Srikakulam in Andhra Pradesh, final sales return or GSTR-1 for September and October has to filed by November 30.

Taxpayers having an aggregate turnover of more than Rs 1.5 crore and whose principal place of business is in the 11 specified districts of Tamil Nadu, they can file GSTR-1 for October by October 20, 2018.

Taxpayers having aggregate turnover of up to Rs 1.5 crore and whose principal place of business is in the district of Srikakulam in Andhra Pradesh, GSTR-1 has to be filed by November 30.


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Source: Zee Business