Notification No.: 71/2018 – Central Tax
Date of Notification: 31st December 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 148 – Special procedure for certain registered persons
- CGST Rules, 2017:
- Rule 59 – Furnishing details of outward supplies (GSTR-1)
- Amends: Notification No. 43/2018 – Central Tax dated 10th September 2018 (as amended by Notification No. 64/2018 – Central Tax dated 29th November 2018)
- Integrated GST Act: Not applicable
Summary of Notification
Extension of GSTR-1 Due Date for Quarterly Filers – July 2017 to December 2018:
The Central Government, exercising powers under Section 148, amended Notification No. 43/2018 – Central Tax to extend the due date for filing Form GSTR-1 for small taxpayers (aggregate turnover ≤ ₹1.5 crore) who opt for quarterly filing.
Revised Tax Period Covered:
From “July 2017 to September 2018” → Extended to “July 2017 to December 2018”
Extended Due Date:
From “31st December 2018” → Now 31st March 2019
This provides a consolidated extension for GSTR-1 return compliance for small taxpayers who file quarterly returns, reducing procedural delays and easing compliance burden.
