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The Central Board of Indirect Taxes and Customs prescribes new due dates for furnishing FORM GSTR-1 for July 2018 and August 2018. This applies to registered persons in the State of Kerala, Kodagu district in Karnataka, and Mahe in the Union territory of Puducherry. Taxpayers furnish the return for July 2018 on or before 5th October 2018. Taxpayers furnish the return for August 2018 on or before 10th October 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 Indirect Taxes and Customs Notification No. 37/2018 – Central Tax
New Delhi, the 24th August, 2018
G.S.R...(E).– In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) the Commissioner hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2018- Central Tax, dated the 10th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R.759(E), dated the 10th August, 2018, namely:–
In the first paragraph of the said notification, the following proviso shall be inserted, namely:–
“Provided that the return in FORM GSTR-1 for the months of July, 2018 and August, 2018, for–
shall be furnished electronically through the common portal, on or before the 5th October, 2018 and 10th October, 2018 respectively.”.
[F. No. 349/58/2017-GST (Pt.)]
(Dr.Sreeparvathy S.L.) Under Secretary to the Government of India
Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 759 (E), dated the 10th August, 2018.
