Summary of Due Date Extension Notifications dated 10.09.2018

Summary of Due Date Extension Notifications dated 10.09.2018: 1) Notification No.43/2018:Seeks to extend the due date for filing of FORM GST

CA Deepak Gupta

Sep 11, 2018

Last update on Sep 11, 2018

Summary of Due Date Extension Notifications dated 10.09.2018: 1) Notification No.43/2018:Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores

Period	Due Date
July 17 to Sept 18	31st Oct 2018
Oct 18 to Dec 18	31st Jan 2019
Jan 19 to Mar 19	30th Apr 2019

Time limit for GSTR-2 and GSTR-3 for the period July 2017 to March 2019 shall be subsequently notified in the Official Gazette. 2) Notification No.44/2018:Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. Extension for Monthly GSTR-1 (T/o > 1.50 cr)

Period	Due Date
July 17 to Sept 18	31st Oct 2018
Oct 18 to Mar 19	11th day of the succeeding month

3 & 4) Notification No.45/2018, 46/2018 & 47/2018:Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers Extension for GSTR-3B for newly migrated person (migrated after 06.08.2018)

Period	Last Date
July 17 to Nov 18	31st Dec 2018

5) Notification No. 48/2018:Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017: Commissioner may on the recommendations of the GST Council, extend the date for submitting the declarationelectronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on GST portal

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CA Deepak Gupta

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