CGST Notification 18/2018
| Title | 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 |
| Number | 18/2018 |
| Date | 28-03-2018 |
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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:
| 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 |
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.
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