GSTR-1
Monthly Filing Date Extended
·
Apr ’18
to 31 May ’18; May ’18 to 10 Jun ’18; June ’18 to 10 July ‘18
[Central
Tax Notification No. 18 dated 28th March 2018]
In exercise of the powers conferred by the
second proviso to subsection (1) of section 37 read with section 168 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this
notification referred to as the Act), the Commissioner, on the recommendations
of the Council, hereby extends the time limit for furnishing the details of outward
supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Act
for the months as specified in column (2) of the Table, 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, till the time
period as specified in the corresponding entry in column (3) of the said Table,
namely:
|
Table |
||
|
SNo |
Month |
Last date for filing of return in FORM
GSTR-1 |
|
(1) |
(2) |
(3) |
|
1. |
April, 2018 |
31st May, 2018 |
|
2. |
May, 2018 |
10th June, 2018 |
|
3. |
June, 2018 |
10th July, 2018 |
2. The extension of the time limit for
furnishing the details or return, as the case may be, under sub-section (2) of
section 38 and sub-section (1) of section 39 of the Act, for the months of
April to June, 2018 shall be, subsequently, notified in the Official Gazette.
[F. No. 349/58/2017-GST (Pt.)]