Central Tax Notifications

CGST Notification 44/2018

Title	Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above Rs 1.5 crores.
Number	44/2018
Date	10-09-2018
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1) 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) (hereafter in this notification referred to as the said Act), and in supercession of –

(i) Notification No. 18/2017 – Central Tax dated 8th August, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
994 (E), dated the 8th August, 2017;

(ii) Notification No. 58/2017 – 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
1414 (E), dated the 15th November, 2017;

(iii) Notification No. 18/2018 – 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
296 (E), dated the 28th March, 2018; and

(iv) Notification No. 32/2018 – 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
759 (E), dated the 10th August, 2018,

except as respects things done or omitted to be done before such supercession, the
Commissioner, on the recommendations of the Council, hereby extends the time limit for
furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and
Services Tax Rules, 2017, 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, for the
months from July, 2017 to September, 2018 till the 31st day of October, 2018 and for the
months from October, 2018 to March, 2019 till the eleventh day of the succeeding month:

Provided that the time limit for furnishing the details of outward supplies in FORM
GSTR-1 for the months from July, 2017 to November, 2018 for the taxpayers who have
obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification
No. 31/2018 – Central Tax dated 6th August, 2018 published 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 extended till the 31st day of December, 2018.

2) 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.