Notification No.: 43/2018 – Central Tax
Date of Notification: 10th September 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 148: Special procedure for certain registered persons
- Section 38(2): Furnishing of inward supplies
- Section 39(1): Furnishing of monthly returns
- CGST Rules, 2017: Rule 59 (Form GSTR-1)
- Supersedes:
- Notification No. 57/2017 – Central Tax (15th November 2017)
- Notification No. 17/2018 – Central Tax (28th March 2018)
- Notification No. 33/2018 – Central Tax (10th August 2018)
(except for actions already undertaken)
Summary of Notification
Quarterly Filing Schedule for Small Taxpayers (Turnover ≤ ₹1.5 crore):
The Central Government notified that registered persons having an aggregate turnover up to ₹1.5 crore in the preceding or current financial year shall file their GSTR-1 quarterly, as per the following extended due dates:
| Quarter | Revised Due Date |
| July – Sept 2017 | 31st October 2018 |
| Oct – Dec 2017 | 31st October 2018 |
| Jan – March 2018 | 31st October 2018 |
| April – June 2018 | 31st October 2018 |
| July – Sept 2018 | 31st October 2018 |
| Oct – Dec 2018 | 31st January 2019 |
| Jan – March 2019 | 30th April 2019 |
Regional Relief for Flood-Affected Areas:
For the quarter July – September 2018, the due date is extended to 15th November 2018 for:
- Registered persons in Kerala
- Those in Kodagu district (Karnataka)
- Those in Mahe (Puducherry UT)
Relief for Migrated Taxpayers (Notification 31/2018):
Taxpayers who obtained GSTIN under Notification No. 31/2018 – Central Tax dated 6th August 2018 must furnish their GSTR-1 for July 2017 to Sept 2018 by 31st December 2018.
Time Limits for GSTR-2 and GSTR-3:
Filing dates for Form GSTR-2 and Form GSTR-3 for July 2017 to March 2019 will be notified separately.
