NOTIFICATION NO. 43/2018-CENTRAL TAX, DATED 10-9-2018

SECTION 37, READ WITH SECTION 148, OF THE CGST ACT, 2017 – RETURNS – FURNISHING DETAILS OF OUTWARD SUPPLIES – DUE DATES FOR FILING OF GSTR-1 FOR PERIOD JULY, 2017 TO SEPTEMBER, 2018 EXTENDED TO 31-10-2018 – SUPERSESSION OF NOTIFICATION NOS. 57/2017-CENTRAL TAX, DATED 15-11-2017; 17/2018-CENTRAL TAX, DATED 28-3-2018 AND 33/2018-CENTRAL TAX, DATED 10-8-2018

NOTIFICATION NO. 43/2018-CENTRAL TAXDATED 10-9-2018

AS AMENDED BY NOTIFICATION NO. 64/2018-CENTRAL TAX, DATED 29-11-2018 AND NOTIFICATION NO. 71/2018-CENTRAL TAX, DATED 31-12-2018

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 supersession 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), videnumber 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 supersession, 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 1[July, 2017 to December, 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 2[31st day of March, 2019]:

3 [Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the quarter from July, 2018 to September, 2018 for registered persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh shall be furnished electronically through the common portal, on or before the 30th November, 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.