SECTION 37, READ WITH SECTION 148, OF THE CENTRAL GST ACT, 2017 – RETURNS – FURNISHING DETAILS OF OUTWARD SUPPLIES – DUE DATES FOR FILING OF GSTR-1 FOR PERIOD JULY, 2017 TO DECEMBER, 2018 EXTENDED TO 31-3-2019-AMENDMENT IN NOTIFICATION NO.43/2018-CENTRAL TAX, DATED 10-9-2018
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), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 43/2018- Central Tax, dated 10-9-2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 854(E), dated the 10th September, 2018, namely:–
In the said notification, in paragraph 2, in the second proviso, for the words, figures and letters “July, 2017 to September, 2018” and “31st day of December, 2018”, the words, figures and letters “July, 2017 to December, 2018” and “31st day of March, 2019” shall respectively be substituted.