Extension of GSTR-1 Due Dates upto 31-10-2018 (July 2017 to Sept 2018)

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Due Date for Filing of GSTR-1 has been extended up to 31st October 2018 for the period from July 2017 to September 2018.

It has been observed that the number of taxpayers who have filed FORM GSTR-3B is substantially higher than the number of taxpayers who have furnished FORM GSTR-1.

Non-furnishing of FORM GSTR-1 is liable to late fee and penalty as per the provisions of the GST law.

In order to encourage taxpayers to furnish FORM GSTR-1, a one-time scheme to waive off late fee payable for delayed furnishing of FORM GSTR-1 for the period from July, 2017 to September, 2018 till 31.10.2018 has been launched.

It is like ‘Late fee waiver scheme for all GSTR-1 defaulters till date’. Now all the taxpayers who have not filed their GSTR-1 for previous months or quarters. Now, they can file GSTR-1 upto 31st October 2018 without any late fee.

Notifications for Extension Due Date of GSTR-1

CBIC has issued two notifications in this regard for GSTR-1 monthly and GSTR-1 quarterly. Here are the notifications in PDF format.

Notification No. 43 2018 Dt 10-09-2018

Due Date Extended up to 31st October 2018 for Quarterly GSTR-1 for the period from July 2017 to Sept 2018.

Notification No.44/2018 Dt 10-09-2018

Due Date Extended up to 31st October 2018 for Monthly GSTR-1 for the period from July 2017 to Sept 2018.

The persons who belongs to Kerala, Kodagu (Karnataka) and Mahe (Puducherry) can file GSTR1 till 15th November 2018. (See Notification No.38/2018 Dt.24-08-2018)

Notifications for Extension Due Date of GSTR-3B in the Case of  Newly Migrated Taxpayers

As you know CBIC has issued notification No.31/2018 for taxpayers who have not completed migration to GST. In this notification CBIC lay down the special procedure for completing migration of taxpayers who received provisional ID but could not complete the migration process. For all those taxpayers the due date is 31st December 2018 for GSTR-1 & GSTR 3B for the period from July 2017 to November 2018. The following notification has been issued in this regard.

Notification No.45/2018 Dt. 10-09-2018

Due date for filing of GSTR- 3B for newly migrated (as mentioned in Notification No.31/2018) has been extended till 31-12-2018. (Amends Notification No.21/2017 and 56/2017)

Notification No.46/2018 Dt. 10-09-2018

Due date for filing of GSTR- 3B for newly migrated (as mentioned in Notification No.31/2018) has been extended till 31-12-2018. (Amends Notification No.35/2017 and 16/2018)

Notification No.47/2018 Dt. 10-09-2018

Due date for filing of GSTR- 3B for newly migrated (as mentioned in Notification No.31/2018) has been extended till 31-12-2018. (Amends Notification No.34/2018)

 

 

 

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