WWW.TAXSCAN.

IN - Simplifying Tax Laws

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 43/2018 – Central Tax

New Delhi, the 10th September, 2018

G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said
Act), and in supercession of –

(i) Notification No. 57/2017 – Central Tax dated 15th November, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
1413 (E), dated the 15th November, 2017;
(ii) Notification No. 17/2018 – Central Tax dated 28th March, 2018 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 269 (E),
dated the 28th March, 2018; and
(iii)Notification No. 33/2018 – Central Tax dated 10th August, 2018 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 760 (E),
dated the 10th August, 2018,

except as respects things done or omitted to be done before such supercession, the Central
Government, on the recommendations of the Council, hereby notifies the registered persons
having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the
current financial year, as the class of registered persons who shall follow the special
procedure as mentioned below for furnishing the details of outward supply of goods or
services or both.

2. The said persons may furnish the details of outward supply of goods or services or
both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, effected during
the quarter as specified in column (2) of the Table below till the time period as specified in
the corresponding entry in column (3) of the said Table, namely:-

Table

Sl. No. Quarter for which details in Time period for furnishing details in FORM
FORM GSTR-1 are furnished GSTR-1

(1) (2) (3)

1 July - September, 2017 31st October, 2018

2 October - December, 2017 31st October, 2018

3 January - March, 2018 31st October, 2018

 WWW.TAXSCAN.IN - Simplifying Tax Laws

4 April – June, 2018 31st October, 2018

5 July - September, 2018 31st October, 2018

6 October - December, 2018 31st January, 2019

7 January - March, 2019 30th April, 2019

Provided that the details of outward supply of goods or services or both in FORM
GSTR-1 for the quarter from July, 2018 to September, 2018 by– (i) registered persons in the
State of Kerala; (ii) registered persons whose principal place of business is in Kodagu district
in the State of Karnataka; and (iii) registered persons whose principal place of business is in
Mahe in the Union territory of Puducherry shall be furnished electronically through the
common portal, on or before the 15th day of November, 2018:

Provided further that the details of outward supply of goods or services or both in
FORM GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the
taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in
terms of notification No. 31/2018 – Central Tax dated 6th August, 2018 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 742
(E), dated the 6th August, 2018, shall be furnished electronically through the common portal,
on or before the 31st day of December, 2018;

3. The time limit for furnishing the details or return, as the case may be, under sub-
section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of
July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette.

[F. No. 349/58/2017-GST (Pt.)]

(Gunjan Kumar Verma)

Under Secretary to the Government of India
 WWW.TAXSCAN.IN - Simplifying Tax Laws

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 44/2018 – Central Tax

New Delhi, the 10th September, 2018

G.S.R……(E). - 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) (hereafter in this notification referred to as the said Act), and in supercession of –
(i) Notification No. 18/2017 – Central Tax dated 8th August, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
994 (E), dated the 8th August, 2017;
(ii) Notification No. 58/2017 – Central Tax dated 15th November, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
1414 (E), dated the 15th November, 2017;
(iii)Notification No. 18/2018 – Central Tax dated 28th March, 2018 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
296 (E), dated the 28th March, 2018; and
(iv) Notification No. 32/2018 – Central Tax dated 10th August, 2018 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
759 (E), dated the 10th August, 2018,
except as respects things done or omitted to be done before such supercession, the
Commissioner, on the recommendations of the Council, hereby extends the time limit for
furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and
Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of
more than 1.5 crore rupees in the preceding financial year or the current financial year, for the
months from July, 2017 to September, 2018 till the 31st day of October, 2018 and for the
months from October, 2018 to March, 2019 till the eleventh day of the succeeding month:
Provided that the time limit for furnishing the details of outward supplies in FORM
GSTR-1 for 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 – Central Tax dated 6th August, 2018 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 742 (E), dated the 6th
August, 2018, shall be extended till the 31st day of December, 2018.
2. The time limit for furnishing the details or return, as the case may be, under sub-
section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of
July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette.

[F. No. 349/58/2017-GST (Pt.)]

(Gunjan Kumar Verma)

Under Secretary to the Government of India
 WWW.TAXSCAN.IN - Simplifying Tax Laws

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 45/2018 – Central Tax

New Delhi, the 10th September, 2018

G.S.R.....(E),– In exercise of the powers conferred by section 168 of the Central Goods and Services
Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax
Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the
recommendations of the Council, hereby makes the following amendments–
(i) in notification number 21/2017 – Central Tax dated the 08th August, 2017 published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 997(E),
dated the 08th August, 2017; and
(ii) in notification number 56/2017 – Central Tax dated the 15th November, 2017 published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1412(E),
dated the 15th November, 2017, namely:–

In the said notifications, in the first paragraph, the following proviso shall be inserted, namely:–
“Provided that the return in FORM GSTR-3B of the said rules to be filed for the period
from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax
Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06th
August, 2018 published in the Gazette of India vide number G.S.R.742(E), dated the 06th August,
2018, shall be furnished electronically through the common portal on or before the 31st day of
December, 2018.”.
[F.No.349/58/2017-GST (Pt.)]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

Foot Note: 1. The principal notification number 21/2017 – Central Tax dated the 08th August, 2017
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R.997(E), dated the 08th August, 2017.
2. The principal notification number 56/2017 – Central Tax dated the 15th November,
2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R.1412(E), dated the 15th November, 2017.
 WWW.TAXSCAN.IN - Simplifying Tax Laws

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 46/2018 – Central Tax

New Delhi, the 10th September, 2018

G.S.R.....(E),– In exercise of the powers conferred by section 168 of the Central Goods and Services
Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax
Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the
recommendations of the Council, hereby makes the following further amendments–
(i) in notification number 35/2017 – Central Tax dated the 15th September, 2017 published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.1164(E),
dated the 15th September, 2017; and
(ii) in notification number 16/2018 – Central Tax dated the 23rd March, 2018 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.268(E), dated
the 23rd March, 2018, namely:–
In the said notifications, in the first paragraph, the following proviso shall be inserted, namely:–
“Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from
July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax
Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06th
August, 2018 published in the Gazette of India vide number G.S.R.742(E), dated the 06th August,
2018, shall be furnished electronically through the common portal on or before the 31 st day of
December, 2018.”.
[F.No.349/58/2017-GST (Pt.)]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

Foot Note: 1. The principal notification number 35/2017 was published in the Gazette of India vide
number G.S.R. 1164(E), dated the 15th September, 2017 and was subsequently amended by
notification number 02/2018 was published in the Gazette of India vide number G.S.R. 47(E), dated
the 20th January, 2018.
2. The principal notification number 16/2018 was published in the Gazette of India vide number
vide number G.S.R. 268(E), dated the 23rd March, 2018 and was subsequently amended by
notification number 23/2018 was published in the Gazette of India vide number G.S.R. 462(E), dated
the 18th May, 2018.
 WWW.TAXSCAN.IN - Simplifying Tax Laws

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 47/2018 – Central Tax

New Delhi, the 10th September, 2018

G.S.R.....(E),– In exercise of the powers conferred by section 168 of the Central Goods and Services
Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax
Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the
recommendations of the Council, hereby makes the following further amendments in notification
number 34/2018 – Central Tax dated the 10th August, 2018 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.761(E), dated the 10th August,
2018, namely:–

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

“Provided also that the return in FORM GSTR-3B of the said rules to be filed for the period
from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax
Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06th
August, 2018 published in the Gazette of India vide number G.S.R.742(E), dated the 06th August,
2018, shall be furnished electronically through the common portal on or before the 31st day of
December, 2018.”.

[F.No.349/58/2017-GST (Pt.)]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

Foot Note: The principal notification number 34/2018 was published in the Gazette of India, vide
number G.S.R. 761(E), dated the 10th August, 2018 and was last amended by notification number
36/2018 was published in the Gazette of India vide number G.S.R. 801(E), dated the 24th August,
2018.