GSTR-1 Quarterly Last Date Filing Date Extended
·
July-Sept 2017 to 31 Oct 2018
·
Oct-Dec 2017 to 31 Oct 2018
·
Jan-March 2018 to 31 Oct 2018
·
Apr-Jun 2018 to 31 Oct 2018
·
Jul-Sept 2018 to 31 Oct 2018
·
Oct-Dec 2018 to 31 Jan 2019
·
Jan-Mar 2019 to 30 Apr 2019
[Notification No. 43/2018 – Central Tax dated 10 September
2018]
Seeks to extend the due date for filing of FORM GSTR - 1 for
taxpayers having aggregate turnover up to Rs 1.5
crores.
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), and in supercession
of –
(i)
Notification No. 57/2017 – Central Tax
dated 15th November, 2017 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number
G.S.R 1413 (E), dated the 15th November, 2017;
(ii) Notification No. 17/2018 – Central Tax dated 28th March, 2018
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R 269 (E), dated the
28th March, 2018; and
(iii) Notification No. 33/2018 – Central Tax dated 10th August, 2018
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R 760 (E), dated the
10th August, 2018,
except as respects things done or omitted to be done
before such supercession, 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, 2017 |
31st October, 2018 |
2 |
October - December, 2017 |
31st October, 2018 |
3 |
January - March, 2018 |
31st October, 2018 |
4 |
April – June, 2018 |
31st October, 2018 |
5 |
July - September, 2018 |
31st October, 2018 |
6 |
October - December, 2018 |
31st January, 2019 |
7 |
January - March, 2019 |
30th April, 2019 |
Provided that 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– (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 shall be furnished electronically through the common portal, on or
before the 15th day of November, 2018:
Provided further that 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 6th August, 2018 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number
G.S.R 742 (E), dated the 6th August, 2018, shall be furnished electronically
through the common portal, on or before the 31st day of December, 2018;
3. 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 said Act, for the months of July, 2017 to March, 2019 shall
be subsequently notified in the Official Gazette.
[F. No. 349/58/2017-GST (Pt.)]