Last date for filing GSTR-1 for July 2017 to Sep 2018 extended till Oct 31, 2018

Posted By on September 11, 2018

The Central Board of Indirect Taxes and Customs (“CBIC”) has issued a Notification No. 43/2018, 44/2018, 45/2018, 46/2018, 47/2018 and 48/2018 – Central Tax Dated September 10, 2018. The gist of the relevant notifications are explained as hereunder:-


1. For the Taxpayer having *Aggregate Turnover of up to Rs. 1.5 Crore Rupees* in the preceding financial year or the current financial year-
(Notification No- 43/2018).

A. July – September, 2017 October 31, 2018.

B. October – December, 2017 October 31, 2018.

C. January – March, 2018 October 31, 2018.

D. April – June, 2018 October 31, 2018.

E. July – September, 2018 October 31, 2018.

F. October – December, 2018 January 31, 2019.

G. January – March, 2019 April 30, 2019.
2. For the Taxpayer having *Aggregate Turnover of more than Rs. 1.5 Crore Rupees* in the preceding financial year or the current financial year, for the months from *July 2017 to September 2018 till October 31, 2018* and for the months from *October 2018 to March 2019 till the eleventh day of the succeeding month.*
(Notification No- 44/2018).
3. Taxpayers who will now be migrating to GST as per the procedure specified in notification No. 31/2018-Central Tax, dated 06.08.2018, the last date for furnishing the details of outward supplies of goods or services or both in FORM GSTR-1 and for filing the return in FORM GSTR-3B for the months of July 2017 to November 2018 has been extended till 31.12.2018. Notification Nos. 45, 46 and 47/2018 – Central Tax dated 10th September 2018 have thus been issued for extension of dates for filing FORM GSTR-3B.
4. GST TRAN-1 date extended till 31.03.2019.
(Notification No- 48/2018).


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