Notification No. 32/2018 - Central Tax dated 10-08-2018 [Extension of time limit for GSTR-01, 02 & 03]

Notification No. 32/2018-Central Tax dt. 10-08-2018 & superseded by Notification No. 44/2018-Central Tax dt. 10-09-2018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 Jul-18 to Mar-19 = 11^th of next month

Commissioner extends the time limit for furnishing outward supplies in GSTR-1

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

for each of the months from July, 2018 to March, 2019

till the eleventh day of the month succeeding such month.

[1][1^st Proviso – GSTR-01 date extended for following RPs for Jul-18 & Aug-18

GSTR-1 for the months of July, 2018 and Aug, 2018, for

(i) RPs in the State of Kerala;

(ii) RPs whose principal place of business is in Kodagu district in the State of Karnataka; and

(iii) RPs whose principal place of business is in Mahe in the UT of Puducherry

shall be furnished on or before the 5th Oct, 2018 and 10th Oct, 2018 respectively.]

No Time Limit specified for GSTR-2 & GSTR-3 for Jul-018 to Mar-19

2. The time limit for furnishing return u/s 38(2) & 39(1) for the months of July, 2018 to March, 2019 shall be subsequently notified.

[1] Proviso inserted by Notification No. 37/2018-Central Tax dt. 24-08-2018