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

Sep 11, 2018 | by Avantis RegTech Legal Research Team


The Commissioner, Central Board of Indirect Taxes and Customs (CBIC), on September 10, 2018, pursuant to the recommendations of the GST Council, has extended the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for

·         the months from July, 2017 to September, 2018 till October 31, 2018

·         the months from October, 2018 to March, 2019 till the eleventh day of the succeeding month.

The time limit for furnishing the details of outward supplies in FORM GSTR-1 for the months from July, 2017 to November, 2018 for 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 extended till the 31st day of December, 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. 18/2017 – Central Tax dated August 08, 2017,

(ii)                Notification No. 58/2017 – Central Tax dated November 15, 2017,

(iii)               Notification No. 18/2018 – Central Tax dated March 28, 2018 and

(iv)              Notification No. 32/2018 – Central Tax dated August 10, 2018.

[Notification No. 44/2018 – Central Tax]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-44-central-tax-english.pdf;jsessionid=90365314C0AF3BE8A485977D7CA99AE9


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