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