Notification No. 44/2018 – Central Tax; 10th September, 2018

Considering various difficulties faced by tax payers in filling GSTR-1 government has extended the dates for filling of GSTR-1.New dates are as follows:

Class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year

for the months from July, 2017 to September, 2018 – till the 31st day of October, 2018

for the months from October, 2018 to March, 2019 – till the eleventh day of the succeeding month

Quarterly return for registered persons with aggregate turnover up to Rs. 1.50 Crores

GSTR-1 (Jul-Sep’17, Oct-Dec’17, Jan-Mar’18, Apr-Jun’18, Jul-Sep’18)- till Oct 31st, 2018

Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the months from July, 2017 to November, 2018 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 31st day of December, 2018.

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.

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