Practicing Chartered Accountant
203 Points
Joined April 2008
Dear Sir,
1. Not 43/2018 dt 10/09/2018 :
Time limit for filing form GSTR 1 for July 2017 to September 2018 is 31/10/2018.
2. Proviso to Not 44/2018 dt 10/09/2018 :
Provided that the time limit for filing FORM GSTR-1 & GSTR-3Bfor the months from July, 2017 to November, 2018 for the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – dt 06/08/2018 (New) Registration) shall be extended till the 31st day of December, 2018.
3. CBEC Press Release dt 10.09.2018
In order to encourage taxpayers to furnish FORM GSTR-1, a one-time scheme to waive off late fee payable for delayed furnishing of FORM GSTR-1 for the period from July, 2017 to September, 2018 till 31.10.2018 has been launched.
Thanks
Khalandar