Indian Tax Solution

CENTRAL TAX NOTIFICATION NO.44/2018, DATED : 10th September, 2018

CENTRAL TAX NOTIFICATION NO.44/2018, DATED : 10th September, 2018

SUBJECT :-Extended due date to file Form GSTR-1 if T.O. more than Rs 1.5 crores

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 theCentral 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 8thAugust, 2017published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 994 (E), dated thee" August, 2017;

(ii)Notification No. 58/2017 – Central Tax dated 15thNovember, 2017published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1414 (E), dated the 15thNovember, 2017;

(iii)Notification No. 18/2018 – Central Tax dated 28thMarch, 2018published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 296 (E), dated the 28thMarch, 2018; and

(iv)Notification No. 32/2018 – Central Tax dated 10thAugust, 2018published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 759 (E), dated the 10thAugust, 2018,

except as respects things done or omitted to be done before such supercession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies inFORM GSTR-1of theCentral Goods and Services Tax Rules, 2017, 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, for the months from July, 2017 to September, 2018 till the 31stday 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-1for the months from July, 2017 to November, 2018 for the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms ofnotification No. 31/2018 – Central Tax dated 6th August, 2018published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 742 (E), dated the 6thAugust, 2018, shall be extended till the 31stday of December, 2018.

2. The time limit for furnishing the details or return, as the case may be, under sub­section (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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