Home / Newsletter / CBIC notifies the due dates for filing GSTR 1 and GSTR 3B for the period July 2018 till March 2019.
CBIC notifies the due dates for filing GSTR 1 and GSTR 3B for the period July 2018 till March 2019.
Notification No. 32 /2018 – Central Tax dated 10th August 2018
Notification No. 33 /2018 – Central Tax dated 10th August 2018
Notification No. 34 /2018 – Central Tax dated 10th August 2018
The Government extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding F.Y. or the current F.Y, for each of the months from July, 2018 to March, 2019 till the eleventh day of the month succeeding such month. Current due date of GSTR-1 is 10th of the next month following the reporting month.
Further in case of registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding F.Y. or the current F.Y. and opting for filing quarterly return, it has been provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1. The due date provided is last date of the month following the reporting quarter.
Further, it has also been specified that the return in FORM GSTR-3B for each of the months from July, 2018 to March, 2019 shall be furnished electronically through the common portal and the tax payer shall continue to discharge the tax liability as per Form GSTR 3B, on or before the twentieth day of the month succeeding such month.