Notification No.: 44/2018 – Central Tax
Date of Notification: 10th September 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1): Furnishing details of outward supplies
- Section 38(2): Communication of inward supplies
- Section 39(1): Monthly return
- Section 168: Power to issue instructions
- CGST Rules, 2017: Rule 59 (Form GSTR-1)
- Supersedes:
- Notification No. 18/2017 – Central Tax (08.08.2017)
- Notification No. 58/2017 – Central Tax (15.11.2017)
- Notification No. 18/2018 – Central Tax (28.03.2018)
- Notification No. 32/2018 – Central Tax (10.08.2018)
(except for acts done or omitted before supercession)
Summary of Notification
- Extended Due Dates for GSTR-1 for Large Taxpayers:
Registered persons having aggregate turnover of more than ₹1.5 crore in the preceding or current financial year shall furnish Form GSTR-1:- For months July 2017 to September 2018: by 31st October 2018
- For months October 2018 to March 2019: by the 11th day of the succeeding month
- Special Extension for Migrated Taxpayers (Notification 31/2018):
Taxpayers who obtained GSTIN under Notification No. 31/2018 – Central Tax dated 6th August 2018 may furnish GSTR-1 for July 2017 to November 2018 by 31st December 2018. - Filing Dates for GSTR-2 and GSTR-3 Deferred:
Time limits for furnishing Form GSTR-2 (Section 38) and Form GSTR-3 (Section 39) for July 2017 to March 2019 shall be notified separately in the Official Gazette.
