| Date: |
28-03-2018
|
| Notification No: |
Notification No. 18/2018-Central Tax
|
| Issuing Authority: |
GST
|
| Type: |
Central Tax Notifications
|
| File No: |
[F. No. 349/58/2017-GST (Pt.)] |
| Subject: |
Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores
|
|
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No.18 /2018 – Central
Tax
New Delhi, the 28th March, 2018
G.S.R……(E). - In exercise of the powers conferred by the second proviso to
subsection (1) of section 37 read with section 168 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to
as the Act), the Commissioner, on the recommendations of the Council, hereby
extends the time limit for furnishing the details of outward supplies in
FORM GSTR-1 under sub-section (1) of section 37 of the Act for the
months as specified in column (2) of the Table, 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, till the time period as specified
in the corresponding entry in column (3) of the said Table, namely:
TABLE
| Sl. No |
Month |
Last date for filing of return in FORM GSTR-1 |
| (1) |
(2) |
(3) |
| 1. |
April, 2018 |
31st May, 2018 |
| 2. |
May, 2018 |
10th June, 2018 |
| 3. |
June, 2018 |
10th July, 2018 |
2. The extension of the time limit for furnishing the details or return, as
the case may be, under sub-section (2) of section 38 and sub-section (1) of
section 39 of the Act, for the months of April to June, 2018 shall be,
subsequently, notified in the Official Gazette.
[F. No. 349/58/2017-GST (Pt.)]
(Ruchi Bisht)
Under Secretary to the
Government of India
|
|
|