CBIC extends the due dates for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.

Circular No.ES/202/2018-19 September 14, 2018

To: Members of the Council

Sub.: CBIC extends the due dates for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.

Dear Member,

We would like to inform you that CBIC has issued Notification No. 43/2018- Central Tax dated 10^th September, 2018 extending the due dates for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.

Your kind attention is invited to the following CBIC Notification Nos. 57/2017-Central Tax dated 15.11.2017 and No. 17/2018-Central Tax dated 28-03-2018 wherein CBIC had prescribed quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore. Also, CBIC had issued Notification No. 33/2018-Central Tax dated 10.08.2018 prescribing the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019

Now, the taxpayers may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the CGST Rules, 2017, effected during the quarter as specified in the following Table:-

Sl. No	Quarter for which details in FORM GSTR-1 are furnished	Time period for furnishing details in FORM GSTR-1
1	July - September, 2017	31st October, 2018
2	October - December, 2017	31st October, 2018
3	January - March, 2018	31st October, 2018
4	April – June, 2018	31st October, 2018
5	July - September, 2018	31st October, 2018
6	October - December, 2018	31st January, 2019
7	January - March, 2019	30th April, 2019

For registered persons, having aggregate turnover upto Rs. 1.5 crores in Kerala, or whose principal place of business is Kodagu (Karnataka), and Mahe (Puducherry), the due date for furnishing FORM GSTR-1 for the quarter period from July, 2018 to September, 2018 shall be furnished electronically through the common portal, on or before the 15^th November, 2018.

The details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the period from July, 2017 to September, 2018 by the taxpayers who have obtained the Goods and Services Tax Identification Number (GSTIN) as per Notification No. 31/2018 – Central Tax dated 6^th August, 2018 shall be furnished electronically through the common portal, on or before the 31^st December, 2018.

Please note that the time limit for furnishing the details or return, for the months of July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette.

Members may kindly make a note of the above.

Thanking You,

Yours faithfully,

S.BALARAJU
EXECUTIVE DIRECTOR