GSTN advised to consider GSTR-2A for claiming ITC in respect of suppliers of certain districts of Tamil Nadu

The Goods and Services Tax Network (GSTN) has issued an advisory regarding the extension of due date for furnishing form GSTR-1 for certain districts of Tamil Nadu.

The Advisory has provided, “The Government vide Notification No.25/2022- Central Tax dated 13th December, 2022 has extended the due date for furnishing of Form GSTR-1 for November, 2022 for registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State of Tamil Nadu.”

Hence, the due date for abovementioned 10 districts of Tamilnadu State is extended from 11th to 13th December 2022. Therefore, the extension notification has been issued yesterday after the expiry of normal period of filing which was 11th December 2022.

Credit for invoices covered in returns pertaining to GSTINs of the aforementioned districts filed between December 12th and 13th, 2022 will not appear in GSTR-2B generated for December, 2022.

Accordingly, the taxpayers are advised to consider ITC in respect of suppliers of aforesaid districts on the basis of GSTR-2A.