Central Tax Notifications

CGST Notification 63/2018

In exercise of the powers conferred by the second proviso to sub-section
(1) of section 37 read with section 168 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Commissioner, on
the recommendations of the Council, hereby makes the following amendments
in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 44/2018- Central Tax, dated the 10th
September, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R.
855(E), dated the 10th September, 2018, namely:–

In the said notification, in the first paragraph, after the first proviso,
the following provisos shall be inserted, namely:

“Provided further that the details of outward supply of goods or services
or both in FORM GSTR-1 of the Central Goods and Services Tax
Rules, 2017 for the month of September, 2018 for registered
persons whose principal place of business is in Srikakulam district in the
State of Andhra Pradesh shall be furnished electronically through the
common portal, on or before the 30th November, 2018:

Provided also that the details of outward supply of goods or services or
both in FORM GSTR-1 of the Central Goods and Services Tax
Rules, 2017 for the month of October, 2018 for registered
persons whose principal place of business is in Srikakulam district in the
State of Andhra Pradesh shall be furnished electronically through the
common portal, on or before the 30th November, 2018:

Provided also that the details of outward supply of goods or services or
both in FORM GSTR-1 of the Central Goods and Services Tax
Rules, 2017 for the month of October, 2018 for registered
persons whose principal place of business is in in Cuddalore, Thiruvarur,
Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai,
Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu shall
be furnished electronically through the common portal, on or before the
20th December, 2018.”.