EXTENSION OF LAST DATE TO FILE GSTR-3B AND GSTR-1 RETURNS ONLY FOR NEWLY MIGRATED TAXPAYERS
The Goods and Services Tax
Act, 2017 came into force in India with effect from 1.7.2017.
The taxpayers who already
migrated to GST regime are filing GSTR-3B and GSTR-1 on the due dates from July
2017 onwards.
Some dealers were not able to
migrate from the old regime to GST regime and hence they are not able to file
the returns so far.
Such taxpayers are allowed for
belated migration by the Central Government.
The Central Government has now
extended the time limit to file returns by such belated migrated taxpayers as
shown below
GSTR-3B
PROVISIONAL RETURN BY NEWLY MIGRATED REGISTERED PERSON
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||
2017-18
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||
MONTH
|
LAST DATE
|
LATEST
NOTIFICATION NUMBER
|
JUL
|
31.12.2018
|
46/2018
|
AUG
|
31.12.2018
|
46/2018
|
SEP
|
31.12.2018
|
46/2018
|
OCT
|
31.12.2018
|
46/2018
|
NOV
|
31.12.2018
|
46/2018
|
DEC
|
31.12.2018
|
46/2018
|
JAN
|
31.12.2018
|
46/2018
|
FEB
|
31.12.2018
|
46/2018
|
MAR
|
31.12.2018
|
46/2018
|
2018-19
|
||
APR
|
31.12.2018
|
46/2018
|
MAY
|
31.12.2018
|
46/2018
|
JUN
|
31.12.2018
|
46/2018
|
JUL
|
31.12.2018
|
46/2018
|
AUG
|
31.12.2018
|
46/2018
|
SEP
|
31.12.2018
|
46/2018
|
OCT
|
31.12.2018
|
46/2018
|
NOV
|
31.12.2018
|
46/2018
|
DEC
|
20.01.2019
|
|
JAN
|
20.02.2019
|
|
FEB
|
20.03.2019
|
|
MAR
|
20.04.2019
|
|
The relevant 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 Indirect Taxes and Customs
Notification No. 46/2018 – Central Tax
New Delhi, the 10th September, 2018
G.S.R.....(E),– In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments–
(i) in notification number 35/2017 Central Tax dated the 15th September, 2017 published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.1164(E), dated the 15th September, 2017; and
(ii) in notification number 16/2018 – Central Tax dated the 23rd March, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.268(E), dated the 23rd March, 2018, namely:–
In the said notifications, in the first paragraph, the following proviso shall be inserted, namely:–
“Provided that the return in FORM GSTR- 3B of the said rules to be filed for the period
from July, 2017 to November, 2018 bythe taxpayers who have obtained Goods and Services Tax
Identification Number (GSTIN) in terms of notification No. 31/2018 –
the Central Tax dated 06th August, 2018 published in the Gazette of India vide number G.S.R.7
42(E), dated the 06th August, 2018, shall be furnished electronically through the common port
42(E), dated the 06th August, 2018, shall be furnished electronically through the common port
al on or before the 31st day of December, 2018.”.
[F.No.349/58/2017-GST (Pt.)]
(Gunjan Kumar Verma) Under Secretary to the Government of India
Foot Note: 1. The principal notification number 35/2017 was published in the Gazette of India vide number G.S.R. 1164(E), dated the 15th September, 2017 and was subsequently amended by notification number 02/2018 was published in the Gazette of India vide number G.S.R. 47(E), dated the 20th January, 2018.
2. The principal notification number 16/2018 was published in the Gazette of India vide number vide number G.S.R. 268(E), dated the 23rd March, 2018 and was subsequently amended by notification number 23/2018 was published in the Gazette of India vide number G.S.R. 462(E), dated the 18th May, 2018.
[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 Indirect Taxes
and
Customs
Notification No. 47/2018 – Central Tax
New Delhi, the 10th September,
2018
G.S.R.....(E),– In exercise of the powers conferred by
section 168 of the Central Goods and Services Tax Act, 2017 (12
of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter
in
this notification referred to as the said rules), the Commissioner, on the
recommendations of the Council, hereby makes the following
further amendments in notification
number 34/2018 – Central Tax dated the 10th August, 2018 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.761(E), dated the 10th August, 2018, namely:–
In the said notification in the first paragraph, after the second proviso, the following proviso shall be inserted,
namely:–
“Provided also that the return in FORM GSTR-3B of the said rules to be filed
for the period from July, 2017 to November, 2018 by
the taxpayers who have obtained Goods and Services Tax
Identification Number (GSTIN) in terms of notification No. 31/2018 –
Central Tax dated the 06th August, 2018 published in the Gazette of India vide number G.S.R.742(E), dated the 06th August, 2018, shall be furnished
electronically through the common portal on or before the 31st day of
December,
2018.”.
[F.No.349/58/2017-GST (Pt.)] (Gunjan
Kumar Verma)
Under Secretary to the Government
of India
Foot Note: The principal notification number 34/2018 was published in the Gazette of India, vide
number G.S.R. 761(E), dated the 10th August, 2018 and was last amended by notification number 36/2018 was published in the Gazette of India vide number G.S.R. 801(E), dated the 24th August, 2018.
GSTR-1
OUTWARD SUPPLIES BY PERSON WHOSE ANNUAL TURNOVER IS MORE THAN RUPEES 1.5
CRORES AND WHO OPTED FOR MONTHLY RETURN FILING INSTEAD OF QUARTERLY RETURN BY
NEWLY MIGRATED TAXPAYERS
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2017-18
|
||
MONTH
|
LAST DATE
|
LATEST
NOTIFICATION NUMBER
|
JUL
|
31.10.2018
|
44/2018
|
AUG
|
31.10.2018
|
44/2018
|
SEP
|
31.10.2018
|
44/2018
|
OCT
|
31.10.2018
|
44/2018
|
NOV
|
31.10.2018
|
44/2018
|
DEC
|
31.10.2018
|
44/2018
|
JAN
|
31.10.2018
|
44/2018
|
FEB
|
31.10.2018
|
44/2018
|
MAR
|
31.10.2018
|
44/2018
|
2018-19
|
||
APR
|
31.10.2018
|
44/2018
|
MAY
|
31.10.2018
|
44/2018
|
JUN
|
31.10.2018
|
44/2018
|
JUL
|
31.10.2018
|
44/2018
|
AUG
|
31.10.2018
|
44/2018
|
SEP
|
31.10.2018
|
44/2018
|
OCT
|
11.11.2018
|
44/2018
|
NOV
|
11.12.2018
|
44/2018
|
DEC
|
11.01.2019
|
44/2018
|
JAN
|
11.02.2019
|
44/2018
|
FEB
|
11.03.2019
|
44/2018
|
MAR
|
11.04.2019
|
44/2018
|
The relevant 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 Indirect Taxes and Customs
Notification No. 44/2018 – Central Tax
New Delhi,
the 10th September,
2018
G.S.R……(E). -
In exercise of the powers conferred by the second proviso to sub-section (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 said Act), and in supercession
of –
(i)
Notification No. 18/2017 – Central Tax dated 8th August, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
994 (E), dated the
8th August,
2017;
(ii) Notification No. 58/2017 – Central Tax dated 15th November, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
1414 (E), dated the
15th November,
2017;
(iii)Notification No. 18/2018 – Central Tax dated 28th March, 2018 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
296 (E), dated the
28th March, 2018; and
(iv)Notification No. 32/2018 – Central Tax dated 10th August, 2018 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
759
(E), dated the 10th August, 2018,
except as respects things done
or omitted to be
done before such supercession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for
furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, 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,
for
the months from July, 2017 to September, 2018 till the 31st day of October, 2018 and for the months
from October, 2018 to
March, 2019 till the eleventh day of the succeeding month:
Provided that the time limit for furnishing the details of outward supplies in FORM
GSTR-1 for the months from July, 2017 to November, 2018 for
the
taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated 6th August, 2018 published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 742 (E), dated the 6th August,
2018, shall be extended till the 31st day of December,
2018.
2. 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 said Act, for the months of
July, 2017 to March, 2019 shall
be subsequently notified
in the Official Gazette.
[F. No. 349/58/2017-GST (Pt.)]
(Gunjan Kumar Verma)
Under Secretary to the Government
of India
GSTR-1
OUTWARD SUPPLIES BY REGISTERED PERSON WHOSE ANNUAL TURNOVER IS LESS THAN
RUPEES 1.5 CRORES AND WHO OPTED FOR QUARTERLY RETURN FILING BY NEWLY MIGRATED
TAXPAYERS
|
||
2017-18
|
||
QUARTER
|
LAST DATE
|
LATEST
NOTIFICATION NUMBER
|
JUL – SEP
|
31.10.2018
|
43/2018
|
OCT – DEC
|
31.10.2018
|
43/2018
|
JAN - MAR
|
31.10.2018
|
43/2018
|
2018-19
|
||
APR – JUN
|
31.10.2018
|
43/2018
|
JUL – SEP
|
31.10.2018
|
43/2018
|
OCT – DEC
|
31.01.2019
|
43/2018
|
JAN - MAR
|
30.04.2019
|
43/2018
|
The relevant 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 Indirect Taxes and Customs
Notification No. 43/2018 – Central Tax
New Delhi,
the 10th September,
2018
G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central Goods
and
Services Tax Act, 2017 (12 of 2017) (hereafter
in this notification referred to as the said
Act), and in supercession of –
(i)
Notification No. 57/2017 – Central Tax dated 15th November, 2017 published in the
Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
1413 (E), dated the
15th November, 2017;
(ii) Notification No. 17/2018 – Central Tax dated 28th March, 2018 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
269 (E), dated
the 28th March, 2018; and
(iii)Notification No. 33/2018 – Central Tax dated 10th August, 2018 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
760 (E),
dated the 10th August, 2018,
except as respects things done
or omitted to be done
before such supercession, the Central
Government, on the recommendations of the Council, hereby notifies the registered persons
having aggregate turnover of up to 1.5 crore
rupees in the preceding financial year or the current
financial year,
as the class
of registered
persons who shall follow
the
special procedure as mentioned
below for furnishing the details of outward supply
of goods or services or both.
2. The
said persons may furnish the details of outward supply of goods or services or
both in FORM GSTR-1 of the Central Goods
and Services Tax Rules,
2017,
effected during
the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in
column (3) of the said Table, namely:-
Table
Sl. No.
|
Quarter for which
details in
FORM GSTR-1
are
furnished
|
Time period
for furnishing details in FORM
GSTR-1
|
(1)
|
(2)
|
(3)
|
1
|
July - September, 2017
|
31st October, 2018
|
2
|
October
- December,
2017
|
31st October, 2018
|
3
|
January - March, 2018
|
31st October, 2018
|
4
|
April –
June,
2018
|
31st October, 2018
|
5
|
July - September, 2018
|
31st October, 2018
|
6
|
October
- December,
2018
|
31st January, 2019
|
7
|
January - March, 2019
|
30th April, 2019
|
Provided that the details of outward supply of goods or services or both in FORM
GSTR-1 for the quarter from July, 2018 to September, 2018 by– (i) registered persons in the
State of Kerala; (ii) registered persons whose
principal place of business is in Kodagu district in the
State of Karnataka; and (iii) registered persons whose
principal place of business is in Mahe
in the Union territory of Puducherry shall be furnished
electronically through the
common portal, on or before the 15th day of November,
2018:
Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the
taxpayers who have obtained Goods and Services Tax Identification Number
(GSTIN) in
terms of notification No. 31/2018 – Central Tax dated 6th August, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
742 (E), dated the 6th August, 2018, shall be furnished electronically through the common portal, on or
before the 31st day of December, 2018;
3. 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 said Act, for the months of
July, 2017 to March, 2019 shall
be subsequently notified
in the Official Gazette.
[F. No. 349/58/2017-GST
(Pt.)] (Gunjan Kumar Verma)
Under Secretary to the Government of India
Under Secretary to the Government of India