CMA Susanta Kumar Saha | Sep 21, 2018 |
GST Notification No. 43-2018-CT to 47-2018-CT – an analysis
Notification No. 43/2018 Central Tax dated 10th September, 2018 an analysis
The Central Government, exercising the powers conferred by section 148 of the CGST Act, 2017 and in supercession of earlier notifications, on the recommendations of the Council, notified revised date of furnishing details of outward supply of goods or services or both, vide FORM GSTR-1 of CGST Rules, 2017, for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial years or the current financial year, who may furnish details of outward supply of goods or services or both, as per details given below:
| Sl. No | Quarter for which details in FORM GSTR-1 are furnished | Time period for furnishing details in FORM GSTR-1 | Condition |
| (1) | (2) | (3) | (4) |
| 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 | except for conditions, stipulated in point 5a, below. |
| 5a | July September, 2018 | 15th November, 2018 | Applicable only for registered persons as stated below: i. in the State of Kerala; ii. principal place of business is in Kodagu district in the State of Karnataka; and iii. principal place of business is in Mahe in the Union Territory of Paducherry. |
| 6 | October December, 2018 | 31st January, 2019 | – |
| 7 | January March, 2019 | 30th April, 2019 | – |
| 8 | July, 2017 September, 2018 | 31st December, 2018 | Taxpayers who have obtained GSTIN in terms of notfn. No 31/2018 CT, dated 06.08.2018, i.e, taxpayers who received provisional ids but couldnt complete migration process. |
It may please be noted that time limit for furnishing the details of inward supplies as stipulated in sub-section (2) of section 38, i.e, FORM GSTR-1 or time limit for filing return as stipulated in sub-section (1) of section 39, i.e, FORM GSTR-3, shall be subsequently notified in the Official Gazette.
Notification No. 44/2018 Central Tax dated 10th September, 2018 an analysis
The Commissioner, exercising the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the CGST Act, 2017 and in supercession of earlier notifications, on the recommendations of the Council, notified revised date of furnishing details of outward supply of goods or services or both, vide FORM GSTR-1 of CGST Rules, 2017, for registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial years or the current financial year, who may furnish details of outward supply of goods or services or both, as per details given below:
| Sl. No | Tax period for which details in FORM GSTR-1 are furnished | Time period for furnishing details in FORM GSTR-1 | Condition |
| (1) | (2) | (3) | (4) |
| 1 | July, 2017 September, 2018 | 31st October, 2018 | – |
| 1a | July, 2017 November, 2018 | 31st December, 2018 | Taxpayers who have obtained GSTIN in terms of notfn. No 31/2018 CT, dated 06.08.2018, i.e, taxpayers who received provisional ids but couldnt complete migration process. |
| 2 | October, 2018 | 11th November, 2018 | – |
| 3 | November, 2018 | 11th December, 2019 | – |
| 4 | December, 2018 | 11th January, 2019 | – |
| 5 | January, 2019 | 11th February, 2019 | – |
| 6 | February, 2019 | 11th March, 2019 | – |
| 7 | March, 2019 | 11th April, 2019 | – |
It may please be noted that time limit for furnishing the details of inward supplies as stipulated in sub-section (2) of section 38, i.e, FORM GSTR-1 or time limit for filing return as stipulated in sub-section (1) of section 39, i.e, FORM GSTR-3, shall be subsequently notified in the Official Gazette.
Notification No. 45/2018 Central Tax dated 10th September, 2018 an analysis
The Commissioner, exercising the powers conferred by section 168 of the CGST Act, 2017 read with sub-rule (5) of rule 61 of the CGST Rules, 2017, on the recommendations of the Council, has made amendments to the notification Number 21/2017 CT dated 08.08.2017 and notification Number 56/2017 CT dated 15.11.2017, namely:-
| Sl. No | Tax period for which return in FORM GSTR-3B be filed | Time period for filing return in FORM GSTR-3B | Condition |
| (1) | (2) | (3) | (4) |
| 1 | July, 2017 to November, 2018 | On or before 31st December, 2018 | Taxpayers who have obtained GSTIN in terms of notfn. No 31/2018 CT, dated 06.08.2018, i.e, taxpayers who received provisional ids but couldnt complete migration process. |
Notification No. 46/2018 Central Tax dated 10th September, 2018 & Notification No. 47/2018 Central Tax dated 10th September, 2018 an analysis
The Commissioner, exercising the powers conferred by section 168 of the CGST Act, 2017 read with sub-rule (5) of rule 61 of the CGST Rules, 2017, on the recommendations of the Council, has made amendments to the notification Number 35/2017 CT dated 15.09.2017, notification Number 16/2018 CT dated 23.03.2018 and notification Number 34/2018 CT dated 10.08.2018, namely:-
| Sl. No | Tax period for which return in FORM GSTR-3B be filed | Time period for filing return in FORM GSTR-3B | Condition |
| (1) | (2) | (3) | (4) |
| 1 | July, 2017 to November, 2018 | On or before 31st December, 2018 | Taxpayers who have obtained GSTIN in terms of notfn. No 31/2018 CT, dated 06.08.2018, i.e, taxpayers who received provisional ids but couldnt complete migration process. |
Disclaimer: This publication contains information solely for general guidance and education purpose only. An endeavour to the best of the ability has been made to present the information of the above stated notifications in a simple and accurate way along with an analysis for ease of understanding and information. It is neither a guidance note nor is a professional advice nor is intended to address any specific circumstance of any individual or entity. The undersigned does not accept any responsibility for loss incurred by any person for acting or refraining to act as a result of any matter in this publication.
About theAuthor : CMA. Susanta Kumar Saha
A seasoned professional with around 24 years experience in Corporate Finance, Direct & Indirect taxation, Financial & ManagementAccounting, Fund Management, Budgeting, ERP Implementation in different sectors of industry.
Corporate trainer in Goods and Services Tax, implementation and compliance consultant, advisory and litigation management.
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