Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. - 71/2018 - Central GST (CGST)

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 71/2018 Central Tax New Delhi, the 31st December, 2018 G.S.R. 1248 (E). 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 further 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, Sub-section (i) vide number G.S.R. 854(E), dated the 10th September, 2018, namely: In the said notification, in paragraph 2, in the second proviso, for the words, figures and letters July, 2017 to September, 2018 and 31st day of December, 2018 , the words, figures and letters July, 2017 to December, 2018 and 31st day of March, 2019 shall respectively be substituted. [F.No.20/06/16/2018-GST] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India Note: - The principal notification No. 43/2018-Central Tax, dated the 10th September, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 854(E), dated the 10th September, 2018 and was last amended by notification No. 64/2018-Central Tax, dated the 29th November, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 1148(E), dated the 29th November, 2018 .