CBIC extends due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter starting from July, 2017 to March, 2019

Sep 11, 2018 | by Avantis RegTech Legal Research Team


The Central Government, on September 10, 2018 and on the recommendations of the GST Council, has notified that the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, effected during the quarter and till the time period as specified below:

Quarter for which details in FORM GSTR-1 are furnished

Time period for furnishing details in FORM GSTR-1

July - September, 2017

31st October, 2018

October - December, 2017

31st October, 2018

January - March, 2018

31st October, 2018

April – June, 2018

31st October, 2018

July - September, 2018

31st October, 2018

October - December, 2018

31st January, 2019

January - March, 2019

30th April, 2019

 

The details of outward supply of goods or services or both in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 by the following shall be furnished electronically through the common portal, on or before November 15, 2018:

(i)                  registered persons in the State of Kerala;

(ii)                registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and

(iii)               registered persons whose principal place of business is in Mahe in the Union territory of Puducherry.

 

The details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of Notification No. 31/2018 – Central Tax dated August 06, 2018 shall be furnished electronically through the common portal, on or before December 31, 2018. Notification No. 31/2018 – Central Tax  gave the special procedure to be followed for applying for Goods and Services Tax Identification Number (GSTIN) by persons who did not file the complete FORM GST REG26 of the Central Goods and Services Tax Rules, 2017 but received only a Provisional Identification Number (PID).

The time limit for furnishing the details or return, as the case may be, under Section 38(2) and Section 39(1) of the Central Goods and Services Tax Act, 2017, for the months of July, 2018 to March, 2019 shall be subsequently notified in the Official Gazette.

These due dates are in supercession of:

         i.            Notification No. 57/2017 – Central Tax dated 15th November, 2017

       ii.            Notification No. 17/2018 – Central Tax dated 28th March, 2018 and

      iii.            Notification No. 33/2018 – Central Tax dated 10th August, 2018

[Notification No. 43/2018 – Central Tax]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-43-central-tax-english.pdf;jsessionid=EF098C1BEDAA585431518FEE079704C8


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