The government has recently extended the return filing due dates for the GSTR 1, GSTR 3B GSTR 6 and GSTR 7 for few states of India due to flood and other reasons. The taxpayers and businesses having a turnover of more than 1.5 crores have taken into consideration.
The extended due date for filing these three GSTR forms i.e. 3B, 7, 1 and 6 have been decided for 20th September 2019 for the month of July 2019 as per the Notification No. 37/2019, Notification No. 40/2019, Notification No. 41/2019 of Central Tax
Also, the government had waived the late fees of these taxpayers under section 47 for all such taxpayers. All these orders were conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017)
Here the complete list of states and districts which are to file GSTR 1, 3B, 6 and 7 and have given extended due date to file their return:
| Sl. No | Name of State | Name of District |
|---|---|---|
| (1) | (2) | (3) |
| 1 | Bihar | Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran. |
| 2 | Gujarat | Vadodara |
| 3 | Karnataka | Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir. |
| 4 | Kerala | Idukki, Malappuram, Wayanad, Kozhikode |
| 5 | Maharashtra | Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar |
| 6 | Odisha | Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur |
| 7 | Uttarakhand | Uttarkashi and Chamoli |
| 8 | Jammu & Kashmir |
