Notification No.: 32/2018 – Central Tax
Date of Notification: 10th August 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1): Furnishing of details of outward supplies
- Section 168: Power to issue directions or instructions
- CGST Rules, 2017: Rule 59 (Form GSTR-1)
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, on the recommendation of the GST Council and in exercise of powers under Section 37(1) and Section 168 of the CGST Act, extended the due date for filing Form GSTR-1 for taxpayers having aggregate turnover exceeding ₹1.5 crore in the preceding or current financial year.
The revised time limit for such taxpayers to file GSTR-1 for each of the months from July 2018 to March 2019 shall now be the 11th day of the month succeeding the relevant tax period.
Additionally, the time limits for furnishing GSTR-2 (inward supplies) and GSTR-3 (monthly return) for these months will be notified separately through the Official Gazette.
