Due date for furnishing outward supplies details in Form GSTR-1 for the tax period July 2017 to March 2019, filing of monthly return in Form GSTR-3B for the tax period July 2017 to Nov 2018, furnishing transitional credit details in Form GST TRAN-1 and submitting statement in Form GST TRAN-2 for specified classes of taxpayers has been extended by Central Board of Indirect Taxes and Customs (CBIC) vide notification no. 43-CT, 44-CT, 45-CT, 46-CT & 47-CT dated 10.09.2018.

Below mentioned is the gist of notifications issued by CBIC in relevance to the extension in due dates:

Furnishing of outward supplies information in FORM GSTR-1 by taxpayers having turnover upto Rs. 1.5 crore
Return Type Tax Period Extended Due Date   Notification No.
Form GSTR-1 July-17 to Sep-17 31-Oct-2018 43/2018-CT dt. 10.09.2018
Form GSTR-1 Oct-17 to Dec-17 31-Oct-2018
Form GSTR-1 Jan-18 to Mar-18 31-Oct-2018
Form GSTR-1 Apr-18 to Jun-18 31-Oct-2018
Form GSTR-1 Jul-18 to Sep-18 31-Oct-2018
Form GSTR-1 Oct-18 to Dec-18 31-Jan-2019
Form GSTR-1 Jan-19 to Mar-19 30-Apr-2019
Furnishing of outward supplies information in FORM GSTR-1 by taxpayers having turnover upto Rs. 1.5 crore registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka)
Return Type Tax Period Extended Due Date   Notification No.
Form GSTR-1 Jul-18 to Sep-18 15-11-2018  43/2018-CT dt. 10.09.2018
Furnishing of outward supplies information in FORM GSTR-1 by taxpayers with turnover above Rs. 1.5 crore
Return Type Tax Period Extended Due Date   Notification No.
Form GSTR-1 Months From July-17 to Sep-18 31-Oct-2018 44/2018-CT dt. 10.09.2018
Form GSTR-1 Months From Oct-18 to Mar-19 11th day of the succeeding month
Furnishing of outward supplies information in FORM GSTR-1 and monthly return in Form GSTR-3B by taxpayers who had received Provisional Identification No. till 31.12.2017 and obtained GSTIN before 31.08.2018
Return Type Tax Period Extended Due Date   Notification No.
Form GSTR-1 Jul-17 to Nov-18 31-12-2018 44/2018-CT dt. 10.09.2018
Form GSTR-3B Jul-17 to Nov-18 31-12-2018 44/2018-CT dt. 10.09.2018

44/2018-CT dt. 10.09.2018

44/2018-CT dt. 10.09.2018

Amendment to the Rule 117 of CGST Rules 2017:

  • Sub-rule (1A) under Rule 117 of CGST Rule 2017 has been inserted, empowering Commissioner to extend the date for submitting the declaration electronically in Form GST TRAN-1 by a further period not beyond 31 st March 2019.
  • This extension shall only be applicable to such registered persons who could not submit the said declaration by the due date prescribed earlier on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.
  • Further, such registered persons filing declaration in Form GST TRAN-1 in accordance with sub-rule (1A) of Rule 117 of CGST Rules 2017 may submit the statement in Form GST TRAN-2 by 30 th April 2019.

Link to access notification issued by CBIC has been provided below:

Notification No. 43/2018-CT dt. 10.09.2018: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-43-central-tax-
english.pdf;jsessionid=525620110E95AB3F7BF42948D1891BDA

Notification No. 44/2018-CT dt. 10.09.2018: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-44-central-tax-
english.pdf;jsessionid=DA214741FFAD956B755E2F7619C28CB7

Notification No. 45/2018-CT dt. 10.09.2018: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-45-central-tax-
english.pdf;jsessionid=7F04F0191222D67BE6E602D877C3B444

Notification No. 46/2018-CT dt. 10.09.2018: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-46-central-tax-
english.pdf;jsessionid=E71E0F98F4C404903B6A869EAC0CC555

Notification No. 47/2018-CT dt. 10.09.2018: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-47-central-tax-
english.pdf;jsessionid=B1BAD5201D710F8A8035837AD44864D5

Notification No. 48/2018-CT dt. 10.09.2018: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-48-central-tax-
english.pdf;jsessionid=15909BAC4D5432E8FB395E662400B052

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