GST TRAN-2 filing time extended till 30.6.2018

EXTENSION OF TIME TILL 30.6.2018 TO FURNISH THE STATEMENT IN FORM GST TRAN-2

The Goods and Services Tax Act 2017 came into force in India with effect from 1.7.2018.

The Central Government has extended the period for furnishing the statement in Form GST Tran-2 under sub-clause (iii) of sub-rule (4) of rule 117 of the Central Goods and Services Tax Rules, 2017 till the 30^th day of June 2018.

The relevant Order No. 1/2018 – Central Tax is given below for ready reference.

Government of India Ministry of Finance Department of Revenue

Central Board of Excise and Customs

New Delhi, the 28th March, 2018

Order No. 1 /2018 – Central Tax

Subject: Extension of date for submitting the statement in FORM  GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017

In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, the Commissioner, on the recommendations of the Council, hereby extends the period for furnishing the statement in FORM  GST TRAN-2 under sub-clause  (iii) of clause  (b) of sub-rule  (4) of rule 117 of the Central  Goods and Services Tax Rules, 2017 till the 30th day of June, 2018.

(Upender Gupta) Commissioner (GST)

EXTENSION OF TIME LIMIT FOR FURNISHING THE RETURN BY ANINPUT SERVICE DISTRIBUTOR IN FORM GSTR-6

The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017

The Central Government has extended the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the months of July, 2017 to April, 2018.

The Central Government has also announced that extension of the time limit for furnishing the return under sub-section (4) of Section 39 of the said Act for the month of July 2017 to April 2018 till 31^st day of May, 2018.

The relevant Central Government Notification is given below for ready reference.

[To be published in the Gazette  of India,  Extraordinary, Part II, Section 3, Sub-section

(i)]

Government of India Ministry of Finance Department of Revenue

Central Board of Excise and Customs

Notification No. 19/2018 – Central Tax

New Delhi, the 28th March, 2018

G.S.R....(E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section  168  of the  Central  Goods  and  Services  Tax  Act,  2017  (12 of 2017)  (hereinafter referred to as the said Act) and in supersession of notification No. 08/2018-Central Tax, dated the 23rd  January, 2018, published in the Gazette of India, Extraordinary,  Part II, Section 3, Sub-section (i), vide number G.S.R. 57 (E), dated the 23rd  January, 2018, except as respects

things  done  or  omitted  to  be  done  before  such  supersession,  the  Commissioner  hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6  under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the months of July, 2017 to April, 2018, till the 31st day of May, 2018.

[F. No.349/58/2017-GST(Pt.)]

(Ruchi Bisht)

Under Secretary to the Government of India

GSTR-1 filing date extended for April, 2018, May 2018 and June 2018

GSTR-1 LAST DATE EXTENDED FOR TAXPAYERS WHOSE ANNUAL TURNOVER IS MORE THAN RS.1.5 CRORES

The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.

The Central Government has extended the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the months of April 2018 to June 2018 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceeding financial year or the current financial year and the revised dates revised as shown below vide Notification No. 18/2018 dated 28.1.2018.

Sl.No.	Months for which the details in FORM GSTR-1 are to be furnished	Last date for filing of return in GSTR-1.
(1)	(2)	(3)
1	April, 2018	31.5.2018
2.	May, 2018	10.6.2018
3.	June, 2018	10.7.2018

The relevant Central Government Notification is given below for ready reference.

[To be published in the Gazette  of India,  Extraordinary, Part II, Section 3, Sub-section

(i)]

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