Description
On observing that number of GSTR 3B filed are substantially higher as compared to GSTR 1 filed, CBIC has vide notification no 43/2018 & 44/2018 dated 10.09.2018 has extended due date for filing GSTR -1 for the period July 2017 to September 2018 till 31.10.2018 without payment of applicable late fees.
For registered person having aggregate turnover upto 1.5 crore in Kerala, or whose principal place of business is in Kodagu in Karnataka or Mahe ( Puducherry) the due date for furnishing GSTR1 for the quarter July 2018 to September 2018 will continue to remain 15.11.2018 as per notification no 33/2018 dated 24.08.2018
For the registered person who are migrating now to GST as per the procedure specified vide notification no 31/2018 dated 06.08.2018 due date for filing GSTR 3B and GSTR 1 for the period July 2017 to September 2018 has been extended to 31.12.2018 vide notification 45,46, and 47/2018 central Tax dated 10.09.2018
