Notification No.: 72/2018 – Central Tax
Date of Notification: 31st December 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1) – Furnishing of details of outward supplies
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 59 – Filing of GSTR-1
- Amends: Notification No. 44/2018 – Central Tax dated 10th September 2018
- Integrated GST Act: Not applicable
Summary of Notification
Extension of GSTR-1 Filing Timeline for Taxpayers with Turnover > ₹1.5 Crore (July 2017 to February 2019):
The Central Government, on the recommendation of the GST Council, amended Notification No. 44/2018 – Central Tax to extend the deadline for furnishing Form GSTR-1 (monthly) for registered persons with aggregate turnover exceeding ₹1.5 crore.
Revised Period:
From “July 2017 to November 2018” → Extended to “July 2017 to February 2019”
Extended Due Date:
From “31st December 2018” → Now 31st March 2019
This change grants additional time to large taxpayers to file their monthly GSTR-1 returns without facing late fee penalties or compliance hurdles.
