CBIC has issued notifications prescribing due dates for filing of GST Returns for the period from July, 2018 to March, 2019, details of which are provided in the below table:
|
Sr. No. |
Return |
Period |
Due Date |
|
1 |
FORM GSTR 1 – Monthly (Taxpayers having aggregate turnover of more than Rs. 1.5 Crore) |
Jul, 2018 to Mar, 2019 |
11th day of the month succeeding the relevant month |
|
2 |
FORM GSTR 1 – Quarterly (Taxpayers having aggregate turnover of up to Rs. 1.5 Crore) |
Jul – Sep, 2018 |
31st October, 2018 |
|
Oct – Dec, 2018 |
31st January, 2019 |
||
|
Jan – Mar, 2019 |
30th April, 2019 |
||
|
3 |
FORM GSTR 3B – Monthly |
Jul, 2018 to Mar, 2019 |
20th day of the month succeeding the relevant month |
Extension of time limit for filing GSTR-1 return by registered persons with turnover of more than 1.5 crore for July 2018 to Mar 2019 to 11th of next month
[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. 32 /2018 – Central Tax
New Delhi, the 10th August, 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), 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 each of the months from July, 2018 to March, 2019 till the eleventh day of the month succeeding such month.
2. The time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2018 to March, 2019 shall be subsequently notified in the Official Gazette.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L)
Under Secretary to the Government of India
Due dates for quarterly furnishing of GSTR-1 return for taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July 2018 to March 2019
[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. 33/2018 – Central Tax
New Delhi, the 10th August, 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), 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, 2018 | 31st October, 2018 |
| 2 | October – December, 2018 | 31st January, 2019 |
| 3 | January – March, 2019 | 30th April, 2019 |
3. The time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2018 to March, 2019 shall be subsequently notified in the Official Gazette.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L)
Under Secretary to the Government of India
Due date for filing GSTR-3B return notified as on or before 20th day of next month. e-Return for July, 2018 to March, 2019 to be furnished accordingly
[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. 34/2018 – Central Tax
New Delhi, the 10th August, 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) (hereafter in this notification referred to as the said Act) 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 specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.– Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
