Central Tax Notifications

CGST Notification 43/2018

Title	Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.
Number	43/2018
Date	10-09-2018
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1) In exercise of the powers conferred by section 148 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said
Act), and in supercession of –

(i) Notification No. 57/2017 – Central Tax dated 15th November, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
1413 (E), dated the 15th November, 2017;

(ii) Notification No. 17/2018 – Central Tax dated 28th March, 2018 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 269 (E),
dated the 28th March, 2018; and

(iii) Notification No. 33/2018 – Central Tax dated 10th August, 2018 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 760 (E),
dated the 10th August, 2018,

except as respects things done or omitted to be done before such supercession, the Central
Government, on the recommendations of the Council, hereby notifies the registered persons
having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the
current financial year, as the class of registered persons who shall follow the special
procedure as mentioned below for furnishing the details of outward supply of goods or
services or both.

2) The said persons may furnish the details of outward supply of goods or services or
both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, effected during
the quarter as specified in column (2) of the Table below till the time period as specified in
the corresponding entry in column (3) of the said Table, namely:-

Provided that the details of outward supply of goods or services or both in FORM
GSTR-1 for the quarter from July, 2018 to September, 2018 by–

(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 15th day of November, 2018;

Provided further that the details of outward supply of goods or services or both in
FORM GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the
taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in
terms of notification No. 31/2018 – Central Tax dated 6th August, 2018published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 742
(E), dated the 6th August, 2018, shall be furnished electronically through the common portal,
on or before the 31st day of December, 2018;

3) The time limit for furnishing the details or return, as the case may be, under subsection
(2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of
July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette.