[To be published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
This Notification has been
superseded vide Notification No.44/2018 dt. 10.09.2018
Notification No. 18/2018 - Central Tax
(Amendment
History)
New Delhi, the 28th March, 2018
G.S.R……(E). - 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
Sl. No | 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.)]
(Ruchi Bisht)
Under Secretary to the Government of India
CGST NOTIFICATION NO. & DATE |
EFFECT OF NOTIFICATION |
RELATED NOTIFICATION NO. & DATE |
18/2018- Central Tax ,Dt.28-03-2018 | Taxpayers with annual aggregate turnover more than Rs. 1.5 crore need to file GSTR - 1 on monthly basis as per following frequency: (i)April, 2018:- 31st May 2018, (ii) May, 2018:- 10th Jun 2018, (iii) June,2018 :-10th July 2018, | Notification No. 44/2018- Central Tax ,Dt.10.09.2018 Supersedes the Notification No 18/2018- CT Taxpayers with annual aggregate turnover of more than Rs. 1.5 crores need to file GSTR-1 for the months from July, 2017 to September, 2018 till 31st October 2018 AND from October, 2018 to March, 2019 till the eleventh day of the month succeeding such month. |