Important Keyword: Notification 65/2018, GSTR-4 due date extension, composition scheme return, CGST notification 65/2018, Srikakulam GST relief, GST return extension 2018, GST composition return deadline,
Words: 883 Read time: 5 minutes.
Table of Contents
[F. No. 20/06/17/2018-GST (Pt. I)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 29th November, 2018
Notification No. 65/2018 – Central Tax: Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 65/2018 – Central Tax
Q1: What is Notification No. 65/2018 – Central Tax?
Answer:
It is a government notification issued on 29 November 2018 that extended the due date for filing GSTR-4 for the July–September 2018 quarter for composition taxpayers in Srikakulam district.
Q2: Which taxpayers were covered under this notification?
Answer:
Only taxpayers registered under the composition scheme whose principal place of business was in the Srikakulam district of Andhra Pradesh.
Q3: Which return was affected by this notification?
Answer:
The notification applied to FORM GSTR-4, which is the quarterly return for composition taxpayers.
Q4: What was the new due date after the extension?
Answer:
The due date for filing GSTR-4 for July–September 2018 was extended to 30 November 2018.
Q5: Under which legal provisions was this extension granted?
Answer:
The extension was granted under:
Section 39(6) of the CGST Act
Section 168 of the CGST Act
Q6: Why was this extension given only to Srikakulam district?
Answer:
The extension was region-specific due to local disruptions and operational difficulties, possibly caused by natural calamities.
Q7: Does this notification apply to taxpayers in other districts?
Answer:
No. It applies only to composition taxpayers located in Srikakulam district.
Q8: What happens if a taxpayer missed even the extended due date?
Answer:
If the return was not filed by 30 November 2018, normal late fees and penalties under GST law would apply.
Q9: Does this notification affect regular taxpayers?
Answer:
No. It is applicable only to composition scheme taxpayers filing GSTR-4.
Q10: What is GSTR-4?
Answer:
GSTR-4 is a quarterly return filed by taxpayers under the composition scheme to report turnover and pay tax.
Q11: How can composition taxpayers avoid late fees in future?
Answer:
They should:
Track GST notifications
File returns before deadlines
Maintain proper records
You can simplify this by using Finodha GST Compliance services:
https://finodha.in/gst-compliance/
Q12: Can such due date extensions happen again?
Answer:
Yes. The government may extend due dates in cases of:
Natural disasters
Technical issues
Special administrative reasons
Q13: Is this notification still relevant today?
Answer:
Yes, for historical compliance, assessments, and audits related to FY 2018–19.
Q14: Do composition taxpayers still file GSTR-4 quarterly?
Answer:
No. After later amendments, GSTR-4 became an annual return for composition taxpayers, and CMP-08 is filed quarterly.
Q15: Where can I get help for GST registration or returns?
Answer:
You can use these Finodha services:
GST Registration: https://finodha.in/online-gst-registration/
GST Return Filing: https://finodha.in/gst-return-filing/
Conclusion
Notification No. 65/2018 – Central Tax provided important relief to composition taxpayers in the Srikakulam district by extending the GSTR-4 due date. Such notifications demonstrate the government’s flexibility in supporting businesses during difficult situations.
Download PDF: Notification No. 65/2018 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles:
