Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above 1.5 crores
44/2018 Dated:- 10-9-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 44/2018 – Central Tax
New Delhi, the 10th September, 2018
G.S.R. 855 (E). – In exercise of the powers conferred by the second proviso to sub-section (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 said Act), and in supercession of –
(i) Notification No. 18/2017 – Central Tax dated 8th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 994 (E), dated the 8th August, 2017;
(ii) Notification No. 58/2017 – Central Tax dated 15th November, 2017 published in the Gazette of India, Extraordinary, Part II, Secti
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he 31st day of October, 2018 and for the months from October, 2018 to March, 2019 till the eleventh day of the succeeding month:
Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the months from 2[July, 2017 to February, 2019] 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 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 extended till the 3[31st day of March, 2019].
1[Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month of September, 2018 for registered persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh shall be furnished electronically through the common portal, on or be
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in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month of March, 2019 shall be furnished electronically through the common portal, on or before the 13th April, 2019.]
2. 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.)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
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Notes
1. Inserted vide Notification No. 63/2018-Central Tax dated 29-11-2018
2. Substituted vide Notification No. 72/2018 – Central Tax dated 31-12-2018 before it was read as “July, 2017 to November, 2018"
3. Substituted vide Notification No. 72/2018 – Central Tax dated 31-12-2018 before it was read as “31st day of December, 2018"
4. Inserted vide Notification No. 17/2019 – Central Tax dated 10-04-2019
Notific
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