Due date for filing GSTR – 1 extended till October 31, 2018

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The Central Board of Indirect Taxes and Customs (“CBIC”) has issued a Notification No. 43/2018 and 44/2018 – Central Tax Dated September 10, 2018 which states the extension of due date for filing of Form GSTR – 1 for the following taxpayers. 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.

Sr. No Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1
1. July – September, 2017 October 31, 2018
2. October – December, 2017 October 31, 2018
3. January – March, 2018 October 31, 2018
4. April – June, 2018 October 31, 2018
5. July – September, 2018 October 31, 2018
6. October – December, 2018 January 31, 2019
7. January – March, 2019 April 30, 2019
  1. 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.

The relevant Notification can be accessed at:

Notification No. 43/2018: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-43-central-tax-english.pdf;jsessionid=D29E3A60C62E7EC43406AC7803B988A5

Notification No. 44/2018: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-44-central-tax-english.pdf;jsessionid=B5D46745DC5F268F70977FEBCA379985