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Notification No. 43/2018 - Central Tax dated 10-09-2018 [Time limit for Quarterly GSTR-01 u/s 148]

Notification No. 43/2018-Central Tax dt. 10-09-2018

In exercise of the powers conferred by section 148 of the CGST Act, 2017, and in supercession of –

(i) Notification No. 71/2017-Central Tax dt. 29-12-2017;

(ii) Notification No. 17/2018-Central Tax dt. 28-03-2018;

(iii) Notification No. 33/2018-Central Tax dt. 10-08-2018,

except as respects things done or omitted to be done before such supercession

Quarterly GSTR-1 notified for RPs having AT =< Rs.1.5 Cr

CG notifies the RPs having aggregate turnover of up to 1.5 cr rupees in the preceding FY or the current FY shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

Quarterly GSTR-1 date extended for Jul-17 to Mar-19

2. The said RPs may furnish GSTR-1 for the quarter as specified in column (2) of the Table below till the time period as specified in column (3) of the Table:-

Table

Sl No

Quarter

DOF

(1)

(2)

(3)

1

July - Sep, 2017

31st Oct, 2018

2

Oct - Dec, 2017

31st Oct, 2018

3

Jan - March, 2018

31st Oct, 2018

4

April – June, 2018

31st Oct, 2018

5

July – Sep, 2018

31st Oct, 2018

6

Oct – Dec, 2018

31st Jan, 2019

7

Jan – Mar, 2019

30th April, 2019

 

1st Proviso - Date extended for RPs of following districts for Jul-18 to Sep-18 = 15th Nov, 2018

GSTR-1 for the quarter from July, 2018 to Sep, 2018 by–

(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 15th day of November, 2018

 

2nd Proviso - Date extended for specified RPs for Jul-17 to Dec-18 = 31st Mar, 2019

GSTR-1 to be filed for the quarters from [1][July, 2017 to Dec, 2018]

by the taxpayers who have obtained GSTIN in terms of Notification No. 31/2018-Central Tax dt. 06-08-2018

shall be furnished on or before the [2][31st day of Mar, 2019].

 

[3][3rd Proviso - Date extended for RPs of specified ditrict for Jul-18 to Sep-18 = 30th Nov, 2018

GSTR-1 for the quarter from July, 2018 to Sep, 2018

for RPs whose principal place of business is in Srikakulam district in the State of Andhra Pradesh

shall be furnished on or before the 30th Nov, 2018]

No Time Limit specified for GSTR-2 & GSTR-3 for Jul-2017 to Mar-2019

3. The time limit for furnishing return u/s 38(2) and 39(1) for the months of July, 2017 to March, 2019 shall be subsequently notified.
 

[1] Substituted for words “July, 2017 to Sep, 2018” by Notification No. 71/2018-Central Tax dt. 31-12-2018.

[2] Substituted for words “31st day of Dec, 2018” by Notification No. 71/2018-Central Tax dt. 31-12-2018.

[3] Proviso inserted by Notification No. 64/2018-Central Tax dt. 29-11-2018.

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