The Synthetic & Rayon Textiles Export Promotion Council

CBIC extends the time limit to avail the special procedure for provisional IDS and to file FORM GSTR-3B, FORM GSTR-1 and FORM ITC-04

Circular No.ES/332 /2018-19                                                             January 05, 2019

To: Members of the Council

Sub.: CBIC extends the time limit to avail the special procedure for provisional IDS and to file FORM GSTR-3B, FORM GSTR-1 and FORM ITC-04

Dear Member,

We would like to inform you that the Central Board of Indirect Taxes and Customs (CBIC) has issued notifications dated 31.12.2018 in pursuance to the 31st GST Council Meeting.  

The Notifications released are as follows –

(1)        Notification No. 67/2018 :  Extend the time period for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

Further time period is provided to migrated taxpayers to complete GST registration to obtain GSTIN. Earlier due date of 31st Aug 2018 for submission of provisional ID details to jurisdictional nodal officer is now extended to 31st Jan 2019 and earlier due date of 30th Sept 2018 for completing the filing of REG-01 and submitting details through email is now 28th Feb 2019.

http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-67-central-tax-english-2018.pdf

  1. Notification No. 68/2018 : Extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

Newly migrated taxpayers get extended time to file GSTR-3B for months of July, 2017 to February, 2019 till 31st March 2019 (earlier 31st Dec 2018); Procedure for Newly migrated taxpayers must be referred to in Notification 31/2018 dated 6th August 2018 that gave time for some taxpayers to complete GST registration by 30th September 2018(now extended to 28th February 2018 vide Notification 67/2018), if they had applied by 31st December 2017 but could not complete submission of REG-26 to obtain GSTIN;Notification 21/2017 and 56/2017 notified the due dates of GSTR-3B for months July 2017 and August 2017 & from January 2018 to March 2018 respectively.

http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-68-central-tax-english-2018.pdf

  1. Notification No. 69/2018 : Extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

Newly migrated taxpayers get extended time to file GSTR-3B for months of July, 2017 to February 2019 till 31st March 2019 (earlier 31st Dec 2018); Procedure for Newly migrated taxpayers must be referred to in Notification 31/2018 dated 6th August 2018 that gave time for some taxpayers to complete GST registration by 30th September 2018 (now extended to 28th February 2018 vide Notification 67/2018), if they had applied by 31st Decmber 2017 but could not complete submission of REG-26 to obtain GSTIN; Notification 35/2017 and 16/2018 notified the due dates of GSTR-3B for months from August 2017 to December 2017 and April 2018 to June 2018.

http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-69-central-tax-english-2018.pdf

  1. Notification No. 70/2018 : Extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

Newly migrated taxpayers get extended time to file GSTR-3B for months of July, 2017 to February, 2019 till 31st March 2019; Newly migrated taxpayers must be referred to Notification 31/2018 dated 6th August 2018 that gave time for some taxpayers to complete GST registration by 30th September 2018 (now extended to 28th February 2018 vide Notification 67/2018), if they had applied by 31st December 2017 but could not complete submission of REG-26 to obtain GSTIN;Notification 34/2018 notified the due dates of GSTR-3B for months from July 2018 to March 2019.

http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-70-central-tax-english-2018.pdf

  1. Notification No. 71/2018 : Extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

Newly Migrated Taxpayers with turnover below or equal to Rs. 1.5 crores who opted but are yet to file GSTR-1(Quarterly) for the quarters beginning from July 2017 to December 2018, get an extension till 31st March 2019.

http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-71-central-tax-english-2018.pdf

  1. Notification No. 72/2018 : Extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

Newly Migrated Taxpayers with turnover over Rs. 1.5 crores who are yet to file GSTR-1 (Monthly) for the months July 2017 to February 2019, get an extension till 31st March 2019.

http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-72-central-tax-english-2018.pdf

  1. Notification No. 78/2018 : Extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.

The Late fees is waived off on GSTR-4 being filed for period from July, 2017 to September, 2018 between 22nd Dec 2018 to 31st Mar 2019.

http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-78-central-tax-english-2018.pdf

Members may kindly make a note of the above Notifications.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR