Central Tax Notification No 18 of 2018 dt 28th March, 2018 under GST

Notification no 18/2018 Central Tax date on 28th March, 2018, GST

 

Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores

The extract of GST Notification No. 18/2018- Central Tax is given below:

  Notification No. 18/2018- Central Tax, GST

 

 [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 Excise and Customs

Notification No.18 /2018 – Central Tax

 

New Delhi, the 28th March, 2018

 

G.S.R……(E). - In exercise of the powers conferred by the second proviso to subsection (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 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 under sub-section (1) of section 37 of the Act for the months as specified in column (2) of the Table, 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, till the time period as specified in the corresponding entry in column (3) of the said Table, namely:

 

 

 

Table

 

 

 

 

 

 

Sl. No

 

Month

 

 

Last date for filing of return in

 

 

 

 

 

FORM GSTR-1

(1)

(2)

(3)

1.

 

April, 2018

 

 

31st May, 2018

2.

 

May, 2018

 

 

10th June, 2018

3.

 

June, 2018

 

 

10th July, 2018

 

 

  1. 2.            The extension of 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 Act, for the months of April to June, 2018 shall be, subsequently, notified in the Official Gazette.

 

[F. No. 349/58/2017-GST (Pt.)]

 

 

(Ruchi Bisht)

Under Secretary to the Government of India


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