Notification No. 18/2018 - Central Tax dated 28-03-2018 [Extension of time limit for GSTR-01, 02 & 03]

Notification No. 18/2018-Central Tax dt. 28-03-2018 & superseded by Notification No. 44/2018-Central Tax dt. 10-09-2018

In exercise of the powers conferred by the second proviso to section 37(1), read with section 168 of the CGSTA, 2017

GSTR-01 date extended for RPs having AT > Rs.1.5 Cr for Apr-18 to Jun-18

Commissioner extends the time limit for furnishing outward supplies in GSTR-1 u/s 37(1)

for the months as specified in column (2) of the Table,

by RPs having aggregate turnover > Rs.1.5 Cr in the preceding FY or current FY,

till the time period as specified in column (3) of the said Table:

Table

Sl No	Months	Time period for furnishing return
(1)	(2)	(3)
1	April, 2018	31st May, 2018
2	May, 2018	10^th June, 2018
3	June, 2018	10th July, 2018

No Time Limit specified for GSTR-2 & GSTR-3 for Apr-18 to Jun-18

2. The extension of the time limit for furnishing return u/s 38(2) & 39(1) for the months of April to June, 2018 shall be, subsequently, notified.