CGST Notification 64/2018
| Title | Seeks to extend the due date for filing of FORM GSTR 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. |
| Number | 64/2018 |
| Date | 29-11-2018 |
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In exercise of the powers conferred by section 148 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Central
Government, 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. 43/2018- Central Tax,
dated the 10th September, 2018, published in the Gazette of
India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R.
854(E), dated the 10th September, 2018, namely:–
In the said notification, in paragraph 2, after the second proviso, the
following proviso 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 quarter from July, 2018 to
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.”.