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, 2018 TO SEPTEMBER, 2018 EXTENDED TO 30-11-2018 – AMENDMENT IN NOTIFICATION NO.43/2018-CENTRAL TAX, DATED 10-9-2017
NOTIFICATION NO. 64/2018-CENTRAL TAX [F.NO.20/06/17/2018-GST(PT.I)], DATED 29-11-2018
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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 43/2018- Central Tax, dated the 10th September, 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, after the second proviso, the following proviso shall be inserted, namely: –
“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.”.