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The Central Board of Excise and Customs extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 for registered persons with an aggregate turnover of more than 1.5 crore rupees. This extension applies to the months of April, May, and June of 2018. The taxpayer furnishes the return for April 2018 by 31st May 2018. The taxpayer furnishes the return for May 2018 by 10th June 2018. The taxpayer furnishes the return for June 2018 by 10th July 2018.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No.18 /2018 – Central Tax
New Delhi, the 28th March, 2018
G.S.R……(E). - In exercise of the powers conferred by the second proviso to subsection (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 Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Act for the months as specified in column (2) of the Table, 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, till the time period as specified in the corresponding entry in column (3) of the said Table, namely:
Table
| Sl. No | Month | Last date for filing of return in FORM GSTR-1 |
|---|---|---|
| (1) | (2) | (3) |
| 1. | April, 2018 | 31st May, 2018 |
| 2. | May, 2018 | 10th June, 2018 |
| 3. | June, 2018 | 10th July, 2018 |
[F. No. 349/58/2017-GST (Pt.)]
(Ruchi Bisht) Under Secretary to the Government of India
