CBIC extends the due date for filing Form GSTR-1 and Form GSTR-3B for certain class of taxpayers

CBIC extends the due date for filing Form GSTR-1 and Form GSTR-3B for certain class of taxpayers

September 11, 2018 Fiscal, Industries, states 0

Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 43/2018, 44/2018, 45/2018, 46/2018 and 47/2018 all dated 10th September, 2018 to extend the due dates for filing GSTR-1 and GSTR-3B for certain period for specified categories of taxpayers as mentioned in the table below:

Forms Category of Taxpayers Period Extended Due Date
GSTR-1 Taxpayers having turnover up to Rs 1.50 crores and has opted for quarterly return filing For quarters between July, 2017 to September, 2018 31st day of October, 2018
October-December, 2018 31st day of January, 2019
January-March, 2019 30th day of April, 2019
GSTR-1 Taxpayers having turnover up to Rs 1.50 crores and has opted for quarterly return who have received the Provisional ID but could not complete the migration process earlier For quarters between July, 2017 to September, 2018 31st day of December, 2018
GSTR-1 Taxpayers having turnover more than Rs 1.50 crores July, 2017 to September, 2018 31st day of October, 2018
October, 2018 to March, 2019 11th day of succeeding month
GSTR-1 Taxpayers having turnover more than Rs. 1.50 crores and who have received the Provisional ID but could not complete the migration process earlier July, 2017 to November, 2018 31st day of December, 2018
GSTR-3B For taxpayers who have received the Provisional ID but could not complete the migration process earlier July, 2017 to November, 2018 31st day of December, 2018

For further information please refer the attached document.

Source: Central Board of Indirect Taxes & Customs

Share this:

About the author

Lexplosion:

0 Comments

Would you like to share your thoughts?

Your email address will not be published. Required fields are marked *

Leave a Reply