NOTIFICATION NO. 72/2018 – CENTRAL TAX, DATED 31-12-2018

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 FEBRUARY 2018 EXTENDED TO 31-3-2019 – AMENDMENT IN NOTIFICATION NO. 44/2018-CENTRAL TAX, DATED 10-9-2018

NOTIFICATION NO. 72/2018 – CENTRAL TAXDATED 31-12-2018

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), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Notification No. 44/2018 – Central Tax, dated 10-9-2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ividenumber G.S.R. 855(E), dated the 10th September, 2018, namely:–

In the said notification, in the first paragraph, in the first proviso, for the words, figures and letters “July, 2017 to November, 2018” and “31st day of December, 2018”, the words, figures and letters “July, 2017 to February, 2019” and “31st day of March, 2019″shall be respectively substituted.