The GST portal gives the advisory as the Central Board of Indirect Taxes and Customs (CBIC) has extended the last date for filing form GSTR1 for November 2022 for registered persons whose principal place of business would be in some districts of Tamil Nadu.
On 13th December 2022, the Government vide Notification No.25/2022 extended the last date to file Form GSTR-1 for the registered individual whose business place would be in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State of Tamil Nadu.
GST portal mentioned that the deadline for the ten districts of Tamil Nadu is therefore extended to the 13th of December. After the expiration of the normal filing period yesterday, i.e., on 11th December 2022, the Notification for Extension was issued, and therefore the credit for invoices covered in returns pertaining to GSTINs of the above-mentioned districts will not appear on the December 2022 GSTR-2B.
Consequently, taxpayers are advised to take Input Tax Credit (ITC) from suppliers in the aforementioned districts in accordance with GSTR-2A
