Extension of Due Date for filing Quarterly FORM GSTR-1 for Newly Migrated Taxpayers having aggregate turnover up to Rs 1.5 crores

Jan 02, 2019 | by Avantis RegTech Legal Research Team

The Commissioner, Central Board of Indirect Taxes and Customs (CBIC) vide Notification No. 43/2018- Central Tax, dated the 10th September, 2018 extended the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover of up to Rs 1.5 crores. The said Notification, also gave the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the quarters from July, 2017 to September, 2018 for the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of Notification No. 31/2018 – Central Tax dated 6th August, 2018.

Now, the CBIC, on the recommendations of the GST Council, has substituted the words “July, 2017 to September, 2018” and “31st day of December, 2018”, with the words “July, 2017 to February, 2019” and “31st day of March, 2019”respectively in the second paragraph, in the second proviso of the Notification.


[Notification No. 71/2018 – Central Tax]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-71-central-tax-english-2018.pdf;jsessionid=BCF2546AB9DFB2E0E25DC33972C68DF9


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