Notification no 37/2018 Central Tax, date on 24th August, 2018, GST

Central Tax Notification No 37 of 2018 dt 24th August, 2018 under 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 for the months of July, 2018 and August, 2018 

The extract of GST Notification No. 37/2018- Central Tax is given below: 

  Notification No. 37/2018- 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 Indirect Taxes and Customs

Notification No. 37/2018 – Central Tax

New Delhi, the 24^th August, 2018

G.S.R…(E).– 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 hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2018-Central Tax, dated the 10^th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R.759(E), dated the 10^th August, 2018, namely:–

In the first paragraph of the said notification, the following proviso shall be inserted, namely:–

“Provided that the return in FORM GSTR-1 for the months of July, 2018 and August, 2018, for– 

(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 5^th October, 2018 and 10^th October, 2018 respectively.”. 

[F. No. 349/58/2017-GST (Pt.)] 

(Dr.Sreeparvathy S.L.)

Under Secretary to the Government of India

 Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 759 (E), dated the 10^th August, 2018.