Extension of Due Dates for Service Providers – GSTR-1 Filing

Notification No.: 67/2018 – Central Tax
Date of Notification: 31st December 2018
Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 148 – Special procedure for certain registered persons
• Amends: Notification No. 31/2018 – Central Tax dated 6th August 2018
• Integrated GST Act: Not applicable

Summary of Notification

Extension of Due Dates for Migrated Taxpayers Filing Returns under Special Procedure:
The Central Government, exercising powers under Section 148 of the CGST Act, amended Notification No. 31/2018 – Central Tax, to extend timelines applicable to taxpayers covered under the said notification.

Amendments Made:

1. In Clause (i):
   The due date for furnishing details of outward supplies in GSTR-1 from July 2017 to September 2018 is extended from 31st August 2018 to 31st January 2019.
2. In Clause (iv):
   The due date for furnishing GSTR-3B for the period from July 2017 to September 2018 is extended from 30th September 2018 to 28th February 2019.

These extensions benefit taxpayers who received GSTINs under the special migration provision of Notification 31/2018 and faced delays in initial compliance due to system or procedural constraints.

Source: Notification No.: 67/2018 – Central Tax