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The Central Board of Indirect Taxes and Customs extends the due date for furnishing FORM GSTR-1 for the quarter from July 2018 to September 2018. This extension applies to registered persons in the State of Kerala, registered persons in Kodagu district in the State of Karnataka, and registered persons in Mahe in the Union territory of Puducherry. The affected taxpayers furnish the return electronically through the common portal on or before 15th November 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. 38/2018 – Central Tax
New Delhi, the 24th August, 2018
G.S.R...(E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 33/2018- 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.760(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 quarter from July, 2018 to September, 2018 for-
shall be furnished electronically through the common portal, on or before the 15th November, 2018.".
[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 760 (E), dated the 10th August, 2018.
