The Central Government via Notification No 32/2018, 33/2018, 34/2018 Central Tax notified the due date for GSTR-3B, GSTR-1 from July, 2018 to March, 2019



New Delhi, Aug 10 (2018) The government has modified the due date for filing of final GST sales returns by businesses with turnover exceeding Rs 1.5 crore to the 11th day of the succeeding month.

Currently, such businesses are required to file GSTR-1 or final sales return of a particular month by the 10th day of the succeeding month.

In a notification issued today, the Central Board of Indirect Taxes and Customs (CBIC) has stipulated that details of outward supplies for July 2018 to March 2019 has to be filed by the 11th of the succeeding month.

For businesses with turnover up to Rs 1.5 crore, and who are required to file quarterly returns, the GSTR-1 giving details of outward supplies has to be filed by the last date of the subsequent month.

In the notification, the CBIC has said that the due date for filing quarterly return for July-September period is October 31, while for October-December, 2018, period it is January 31, 2019. GSTR-1 for the period January-March 2019 will have to be filed by April 30, 2019.

The due date for filing summary sales return of GSTR-3B and payment of taxes for every month between July 2018 to March 2019 is the 20th day of the succeeding month.






Full detail notification:

1. GSTR-3B required to be filed for each month from July to Mar., 2019 by 20th of next month
[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. 34/2018 – Central Tax
New Delhi, the 10th August, 2018
G.S.R…(E).- In exercise of the powers conferred by section 168 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act)
read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017
(hereafter in this notification referred to as the said rules), the Commissioner, on the
recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the
said rules for each of the months from July, 2018 to March, 2019 shall be furnished
electronically through the common portal, on or before the twentieth day of the month
succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.– Every
registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to
the provisions of section 49 of the said Act, discharge his liability towards tax, interest,
penalty, fees or any other amount payable under the said Act by debiting the electronic cash
ledger or electronic credit ledger, as the case may be, not later than the last date, as specified
in the first paragraph, on which he is required to furnish the said return.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India �,
2. Govt. notifies due date of filing quarterly GSTR-1 for period July, 2018 to March, 2019
[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. 33/2018 – Central Tax
New Delhi, the 10th 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) (hereafter in this notification referred to as the said
Act), the Central Government, on the recommendations of the Council, hereby notifies the
registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding
financial year or the current financial year, as the class of registered persons who shall follow
the special procedure as mentioned below for furnishing the details of outward supply of
goods or services or both.
2. The said persons may furnish the details of outward supply of goods or services or
both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, effected during
the quarter as specified in column (2) of the Table below till the time period as specified in
the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No. Quarter for which details in
FORM GSTR-1 are furnished
Time period for furnishing details in FORM
GSTR-1
(1) (2) (3)
1 July - September, 2018 31st October, 2018
2 October - December, 2018 31st January, 2019
3 January - March, 2019 30th April, 2019
3. The time limit for furnishing the details or return, as the case may be, under sub￾section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of
July, 2018 to March, 2019 shall be subsequently notified in the Official Gazette.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L)
Under Secretary to the Government of India�
3. Due date for monthly GSTR-1 for months of July, 2018 to Mar., 2019 extended to 11th of next month
[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. 32 /2018 – Central Tax
New Delhi, the 10th 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) (hereafter in this notification referred to as the said 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 of the Central Goods and Services Tax Rules, 2017, 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, for each of the months from July,
2018 to March, 2019 till the eleventh day of the month succeeding such month.
2. The time limit for furnishing the details or return, as the case may be, under sub￾section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of
July, 2018 to March, 2019 shall be subsequently notified in the Official Gazette.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L)
Under Secretary to the Government of India �