GSTR-1 Quarterly Last Date Filing Date Extended
·
July-Sept 2018 to 31 Oct 2018
·
Oct-Dec 2018 to 31 Jan 2019
·
Jan-March 2019 to 30 Apr 2019
[Notification No. 33/2018 – Central Tax dated 10 August 2018]
In exercise of the powers conferred by section 148 of the Central
Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification
referred to as the said Act), the Central Government, on the recommendations of
the Council, hereby notifies 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.
2. 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 as
specified in column (2) of the Table below till the time period as specified in
the corresponding entry in column (3) of the said Table, namely:-
|
Table |
||
|
Sl.
No. |
Quarter
for which details in FORM GSTR-1 are furnished |
Time
period for furnishing details in FORM GSTR-1 |
|
(1) |
(2) |
(3) |
|
1
|
July
- September, 2018 |
31st
October, 2018 |
|
2
|
October
- December, 2018 |
31st
January, 2019 |
|
3
|
January
- March, 2019 |
30th
April, 2019 |
3. The time limit for furnishing the details or return, as the
case may be, under subsection (2) of section 38 and sub-section (1) of section
39 of the said Act, for the months of July, 2018 to March, 2019 shall be
subsequently notified in the Official Gazette.
[F. No. 349/58/2017-GST (Pt.)]