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Extension of due dates of various returns in GST w.e.f. 10.09.2018

CBIC has issued the various Notifications related to the GST Returns and Amendment in CGST, Rules 2017 on 10th September 2018.

1. Extension of due-date of TRANS-1

The Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.

2. Extension the due-date of TRANS-2:

The registered persons filing the declaration in FORM GST TRAN-1 in accordance with point (1) may submit the statement in FORM GST TRAN-2 by 30th April, 2019.

3. Extension of due-date of GSTR-3B for newly migrated taxpayers as per Notification No 31/2018-Central Tax, dated. 06-08-2018 :

The newly migrated taxpayers can file GSTR-3B for the period from July, 2017 to November, 2018 electronically through the common portal on or before the 31st day of December, 2018.

4. Extension the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above Rs 1.5 crores:

The 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 FORMGSTR-1 for the months from July, 2017 to November, 2018 for newly migrated taxpayers, shall be extended till the 31st day of December, 2018.

5. Extension the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover upto Rs 1.5 crores:

S.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

6. The outward supply of goods or services or both in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 by:

a) registered persons in the State of Kerala;

b) registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and

c) 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.

7. 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 furnished by newly migrated taxpayers, electronically through the common portal, on or before the 31st day of December, 2018.