{"id":13611,"date":"2018-09-10T18:42:59","date_gmt":"2018-09-10T13:12:59","guid":{"rendered":""},"modified":"2018-09-10T18:42:59","modified_gmt":"2018-09-10T13:12:59","slug":"extension-of-due-dates-for-filing-of-form-gstr-1-and-form-gstr-3b-in-certain-cases","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13611","title":{"rendered":"Extension of Due Dates for filing of FORM GSTR-1 and FORM GSTR-3B in certain cases"},"content":{"rendered":"<p>Extension of Due Dates for filing of FORM GSTR-1 and FORM GSTR-3B in certain cases <br \/>GST<br \/>Dated:- 10-9-2018<br \/><BR>It has been observed that the number of taxpayers who have filed FORM GSTR-3B is substantially higher than the number of taxpayers who have furnished FORM GSTR-1. Non-furnishing of FORM GSTR-1 is liable to late fee and penalty as per the provisions of the GST law. In order to encourage taxpayers to furnish FORM GSTR-1, a one-time scheme to waive off late fee payable for delayed furnishing of FORM GSTR-1 for the period from July, 2017 to September, 2018 till 31.10.2018 has been launched.<br \/>\nIn this regard, the due date for furnishing FORM GSTR-1 for the period from July, 2017 to September, 2018 has been extended till 31st Octo<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=20508\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> July, 2018 to September, 2018 would continue to remain as 15th November, 2018 as notified vide notification No. 38\/2018-Central Tax dated 24th August, 2018.<br \/>\nFurther, for those taxpayers who will now be migrating to GST as per the procedure specified in notification No. 31\/2018-Central Tax, dated 06.08.2018, the last date for furnishing the details of outward supplies of goods or services or both in FORM GSTR-1 and for filing the return in FORM GSTR-3B for the months of July, 2017 to November, 2018 has been extended till 31.12.2018. Notification Nos. 45, 46 and 47\/2018 &#8211; Central Tax dated 10th September, 2018 have thus been issued for extension of dates for filing FORM GSTR-3B.<br \/>\nIt is hereby clarified that as per the provisions of section <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=20508\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Extension of Due Dates for filing of FORM GSTR-1 and FORM GSTR-3B in certain cases GSTDated:- 10-9-2018It has been observed that the number of taxpayers who have filed FORM GSTR-3B is substantially higher than the number of taxpayers who have furnished FORM GSTR-1. Non-furnishing of FORM GSTR-1 is liable to late fee and penalty as &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13611\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Extension of Due Dates for filing of FORM GSTR-1 and FORM GSTR-3B in certain cases&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13611","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13611","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13611"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13611\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}