Circular No.ES/203/2018-19 September 14, 2018
To: Members of the Council
Sub.: Seeks to extend the due dates for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores.
Dear Member,
We would like to inform you that CBIC has issued Notification No. 44/2018- Central Tax dated 10th September, 2018 extending the due dates for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores.
As per Notification No. 44/2018- Central Tax dated 10th September, 2018, registered persons having aggregate turnover above 1.5 crore rupees can file the return in FORM GSTR-1 for the period from July, 2017 to September, 2018 till 31st October, 2018 and for the period from October, 2018 to March, 2019 till the 11th day of the succeeding month.
Further, it may be informed that 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 can furnish the details of outward supplies in FORM GSTR-1 for the period from July, 2017 to November, 2018 till 31st December, 2018.
The time limit for furnishing the details or returns 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
