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

and in supercession of –

(i) Notification No. 72/2017-Central Tax dt. 29-12-2017

(iii) Notification No. 18/2018-Central Tax dt. 28-03-2018

(iv) Notification No. 32/2018-Central Tax dt. 10-08-2018

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

GSTR-01 date extended for RPs having AT > Rs.1.5 Cr for Jul-17 to Mar-19

Commissioner extends the time limit for furnishing GSTR-1

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

for the months from July, 2017 to Sep, 2018 till the 31st day of Oct, 2018

and for the months from Oct, 2018 to March, 2019 till the eleventh day of the succeeding month:

1^st Proviso – GSTR-01 date extended for specified RPs for Jul-17 to Feb-19 = 31^st Mar, 2019

GSTR-1 for the months from [1][July, 2017 to Feb, 2019]

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][2^nd Proviso – GSTR-01 date extended for RPs of specified district for Sep-18 = 30^th Nov, 2018

GSTR-1 for the month of 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.

[4][3^rd Proviso – GSTR-01 date extended for RPs of specified district for Oct-18 = 30^th Nov, 2018

GSTR-1 for the month of Oct, 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:

[5][4^th Proviso – GSTR-01 date extended for RPs of specified district for Oct-18 = 20^th Dec, 2018

GSTR-1 for the month of Oct, 2018

for RPs whose principal place of business is in Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu

shall be furnished on or before the 20th Dec, 2018]

[6][5^th Proviso – GSTR-01 date extended for all RPs for Mar-19 = 13^th Apr, 2019

GSTR-1 for the month of Mar, 2019 shall be furnished on or before the 13th April, 2019]

No Time Limit specified for GSTR-2 & GSTR-3 for Jul-17 to Mar-19

2. The time limit for furnishing return u/s 38(2) & 39(1) for the months of Jul, 2017 to Mar, 2019 shall be subsequently notified.