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Date: 2018-09-10 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document contains notifications from the Central Board of Indirect Taxes and Customs regarding the Central Goods and Services Tax (CGST). It outlines special procedures for furnishing outward supply details, extends deadlines for GSTR-1 filings for certain taxpayers, and introduces amendments to the CGST Rules, including extensions for submitting FORM GST TRAN-1 and TRAN-2. Key deadlines include October 31, 2018, December 31, 2018, January 31, 2019, April 30, 2019 and March 31, 2019 for specific filings. Key Points / Main Content: GSTR-1 Filing Procedures: * Registered persons with an aggregate turnover of up to 1.5 crore rupees can follow a special procedure for furnishing outward supply details. * Details of outward supply of goods or services must be furnished in FORM GSTR-1 for specified quarters by the dates listed in a provided table. * Specific extensions are provided for registered persons in Kerala, Kodagu (Karnataka), and Mahe (Puducherry) to November 15, 2018, for the quarter from July-September 2018. * Taxpayers who obtained GSTIN as per notification No. 31/2018 have until December 31, 2018, to file GSTR-1 for the quarters from July 2017 to September 2018. GSTR-1 Deadline Extensions: * The time limit for furnishing outward supplies in FORM GSTR-1 is extended for registered persons with a turnover of more than 1.5 crore rupees: * To October 31, 2018, for the months from July 2017 to September 2018. * To the eleventh day of the succeeding month for the months from October 2018 to March 2019. * Taxpayers who obtained GSTIN as per notification No. 31/2018 have an extended deadline of December 31, 2018, for filing GSTR-1 for the months from July 2017 to November 2018. Amendments to CGST Rules: * Notifications 21/2017 and 56/2017 are amended to include a proviso for taxpayers who obtained GSTIN as per notification No. 31/2018, allowing them to furnish FORM GSTR-3B electronically by December 31, 2018, for the period from July 2017 to November 2018. * Notifications 35/2017 and 16/2018 are further amended to include a proviso for taxpayers who obtained GSTIN as per notification No. 31/2018, allowing them to furnish FORM GSTR-3B electronically by December 31, 2018, for the period from July 2017 to November 2018. * Notification 34/2018 is further amended to include a proviso for taxpayers who obtained GSTIN as per notification No. 31/2018, allowing them to furnish FORM GSTR-3B electronically by December 31, 2018, for the period from July 2017 to November 2018. * Rule 117 is amended to allow the Commissioner to extend the date for submitting FORM GST TRAN-1 electronically until March 31, 2019, for registered persons facing technical difficulties. * A proviso is inserted in sub-rule 4 of rule 117 to allow registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub rule 1A, to submit the statement in FORM GST TRAN2 by April 30, 2019. * Rule 142 is amended to include a reference to section 125 in subrule 5. Official Gazette Notification: * The time limit for furnishing details or returns under section 38(2) and 39(1) of the CGST Act for July 2017 to March 2019 will be notified subsequently in the Official Gazette. Impact Analysis: Registered Persons with Turnover up to 1.5 Crore Rupees: * Impact: Special procedures apply for furnishing outward supply details. * Action Required: Follow the specified procedures and deadlines for GSTR-1 filings. Registered Persons with Turnover more than 1.5 Crore Rupees: * Impact: Extended deadlines for furnishing outward supplies in FORM GSTR-1. * Action Required: Furnish GSTR-1 by the extended deadlines. Taxpayers with GSTIN as per Notification No. 31/2018: * Impact: Extended deadlines for GSTR-1 and GSTR-3B filings. * Action Required: Furnish GSTR-1 and GSTR-3B by December 31, 2018, for the specified periods. Registered Persons in Kerala, Kodagu, and Mahe: * Impact: Specific extended deadline for GSTR-1 filing for the quarter of July-September 2018. * Action Required: Furnish GSTR-1 by November 15, 2018. Registered Persons Facing Technical Difficulties: * Impact: Potential extension for submitting FORM GST TRAN-1. * Action Required: Await potential extension by the Commissioner and comply with any new deadlines. Commissioner of Central Goods and Services Tax: * Impact: Authority to extend the deadline for submitting FORM GST TRAN-1. * Action Required: Consider recommendations from the Council and potentially extend the deadline for FORM GST TRAN-1 submission.

Key Entities Referenced

Central Goods and Services Tax Act, 2017: This is the primary legislation being amended and referred to in the notifications. Central Goods and Services Tax Rules, 2017: Rules framed under the CGST Act, which are being amended by these notifications. FORM GSTR1: Form for furnishing details of outward supply of goods or services or both, as specified in the Central Goods and Services Tax Rules, 2017. FORM GSTR3B: Return form to be filed for the period from July, 2017 to November, 2018 by taxpayers who have obtained GSTIN. FORM GST TRAN1: Form for submitting declaration electronically. FORM GST TRAN2: Form for submitting statement. Goods and Services Tax Identification Number GSTIN: Identification number for taxpayers under GST, relevant for compliance deadlines. Kerala: State mentioned in the notification, with specific provisions for registered persons in the State of Kerala.
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(ii) अिधसूचना स.ं 17/2018-क(cid:17)(cid:12)ीय कर तारीख 28 माच,; 2018, जो भारत के राजप9, असाधारण, भाग 2, खंड 3, उपखंड (i) म (cid:17)सा.का.िन. सं. 269(अ) तारीख 28 माच,; 2018 +ारा ,कािशत क( गई थी ; (iii) अिधसूचना सं. 33/2018-क(cid:17)(cid:12)ीय कर तारीख 10 अग?त, 2018, जो भारत के राजप9, असाधारण, भाग 2, खंड 3, उपखंड (i) म (cid:17)सा.का.िन. सं. 760(अ) तारीख 10 अग?त, 2018 +ारा ,कािशत क( गई थी, को िसवाय उन बात/ के, जो ऐसे अिधAमण से पूव; क( गई थी या करने का लोप (cid:4)कया गया था, अिधAांत करते 2ए और पCरषद ् क( िसफाCरश/ पर रिज?Gीकृत Iि$य/ को, िजनका पूव;वतJ िव- वष; या चालू िव- वष; म(cid:17) 1.5 करोड़ Lपए तक समM आवत ; ह,ै को ऐस े रिज?Gीकृत Iि$य/ के वग; के Oप म (cid:17)अिधसिू चत करती ह,ै जो नीचे यथा वPणत ,(cid:4)Aया का माल या सेवा या दोन/ क( जावक पूPत के Qयौरे ,?तुत करन ेके िलए अनुसरण करेग(cid:17) । 2. उ$ Iि$ माल या सेवा या दोन/ क( जावक पूPत, जो नीच ेदी गई सारणी के ?तभं (2) म (cid:17)यथािविनVदW ितमाही के दौरान 5305 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] उ$ सारणी के ?तंभ (3) म (cid:17) तY?थानी ,िविW म (cid:17) यथा िविनVदW समयाविध तक क( गई ह,ै के Qयौर/ को क(cid:17)(cid:12)ीय माल और सवे ा कर िनयम, 2017 के (cid:23)(cid:23)(cid:23)(cid:23)####पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----1111 म (cid:17),?तुत कर सक(cid:17)गे, अथात; ् :-- ससससााााररररणणणणीीीी ((((मममम सससस..ंं..ंं ििििततततममममााााहहहहीीीी,,,, ििििजजजजससससककककेेेे ििििललललएएएए (cid:23)(cid:23)(cid:23)(cid:23)####पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----1111 मममम (cid:19)(cid:19)(cid:19)(cid:19),,,,ययययौौौौररररेेेे (cid:23)(cid:23)(cid:23)(cid:23)(cid:14)(cid:14)(cid:14)(cid:14)ततततततुुततुु ////ककककएएएए (cid:23)(cid:23)(cid:23)(cid:23)####पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----1111 मममम (cid:19)(cid:19) (cid:19)(cid:19),,,,ययययौौौौररररेेेे (cid:23)(cid:23)(cid:23)(cid:23)(cid:14)(cid:14)(cid:14)(cid:14)ततततततुुततुु ककककररररनननन ेे ेेककककेेेे ििििललललएएएए ससससममममययययााााववववििििधधधध जजजजाााातततत ेे ेेहहहह 1111 (1) (2) (3) 1. जुलाई-िसतंबर, 2017 31 अ$ूबर, 2018 2. अ$ूबर-(cid:4)दसंबर, 2017 31 अ$ूबर, 2018 3. जनवरी-माच,; 2018 31 अ$ूबर, 2018 4. अ,ैल-जून, 2018 31 अ$ूबर, 2018 5. जुलाई-िसतंबर, 2018 31 अ$ूबर, 2018 6. अ$ूबर-(cid:4)दसंबर, 2018 31 जनवरी, 2019 7. जनवरी-माच,; 2019 30 अ,लै , 2019 परंत ु माल या सेवा या दोन/ क( जुलाई, 2018 से िसतंबर, 2018 क( ितमाही के िलए (cid:23)(cid:23)(cid:23)(cid:23)####पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----1111 म (cid:17) जावक पPू त के Qयौरे—(i) केरल रा[य म (cid:17) रिज?Gीकृत Iि$य/ +ारा ; (ii) रिज?Gीकृत Iि$, िजनका कारबार का मलू ?थान कना;टक रा[य म(cid:17) कोडागु िजल े म(cid:17) ह ै ; और (iii) रिज?Gीकृत Iि$, िजनका कारबार का मलू ?थान पुडुचेरी सघं रा[य_े9 के माह ेम (cid:17)ह,ै इलै‘Gािनक( Oप स ेसामा(cid:11)य पोट;ल के माaयम से 15 नवंबर, 2018 को या उससे पूव; ,?तुत (cid:4)कए जाएं गे : परंतु यह और (cid:4)क माल या सेवा या दोन/ क( जुलाई, 2017 से िसतंबर, 2018 क( ितमाही के िलए करदाताb +ारा, िज(cid:11)ह/ने अिधसूचना सं. 31/2018-क(cid:17)(cid:12)ीय कर तारीख 6 अग?त, 2018, जो भारत के राजप9, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:17) सा.का.िन. सं. 742(अ) तारीख 6 अग?त, 2018 +ारा ,कािशत क( गई थी, के िनबंधन/ म(cid:17) माल और सेवा कर पहचान स.ं (जीएसटीआईएन) अिभ,ाd कर ली ह,ै +ारा (cid:23)(cid:23)(cid:23)(cid:23)####पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----1111 म(cid:17) जावक पPू त के Qयौर/ को इलै‘Gािनक( Oप से सामा(cid:11)य पोट;ल के माaयम स े31 (cid:4)दसंबर, 2018 को या उससे पूव ;,?तुत (cid:4)कया जाएगा । 3. उ$ अिधिनयम क( धारा 38 क( उपधारा (2) और धारा 39 क( उपधारा (1) के अधीन जुलाई, 2017 से माच,; 2019 के मास के िलए, यथाि?थित, Qयौर/ या िववरणी को ,?तुत करन े क( समय-सीमा पeातवतJ Oप स े राजप9 म (cid:17) अिधसिू चत क( जाएगी । [फाइल स.ं 349/58/2017-जीएसटी(पीटी.)] गुंजन कुमार वमा,; अवर सिचव MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 10th September, 2018 No. 43/2018 – Central Tax G.S.R. 854(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;¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 (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 FORM Time period for furnishing details in FORM GSTR-1 GSTR-1 are furnished (1) (2) (3) 1 July - September, 2017 31st October, 2018 2 October - December, 2017 31st October, 2018 3 January - March, 2018 31st October, 2018 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 Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली,,,, 11110000 िसतंबर,,,, 2222000011118888 ससससं.ं.ं.ं. 44444444////2222000011118888----कककक(cid:19)(cid:19)(cid:19)(cid:19)(cid:20)(cid:20)(cid:20)(cid:20)ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन.... 888855555555((((अअअअ))))....————आयु‘त , क(cid:17)(cid:12)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजसे इस े इसम (cid:17) इसके पfच ात ् उ‘त अिधिनयम कहा गया ह)ै क( धारा 168 के साथ पCठत धारा 37 क( उपधारा (1) के दसू रे परंतुक +ारा ,दYत शि‘त य/ का ,योग करत े2ए और ---4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (i) भारत के राजप9, असाधारण, भाग II, खंड 3, उपखंड ((((iiii)))),,,, म (cid:17) सा.का.िन. सhं य ांक 994 (अ),,,, तारीख 8 अग? त,,,, 2017 +ारा ,कािशत अिधसूचना स.ं 18/2017 –––– क(cid:17)(cid:12)ीय कर,,,, तारीख 8 अग? त,,,, 2017;;;; (ii) भारत के राजप9, असाधारण, भाग II, खंड 3, उपखंड ((((iiii)))),,,, म (cid:17) सा.का.िन. सhं य ांक 1414 (अ),,,, तारीख 15 नवंबर,,,, 2017 +ारा ,कािशत अिधसूचना स.ं 58/2017 –––– क(cid:17)(cid:12)ीय कर,,,, तारीख 15 नवंबर,,,, 2017;;;; (iii) भारत के राजप9, असाधारण, भाग II, खंड 3, उपखंड ((((iiii)))),,,, म (cid:17) सा.का.िन. सhं य ांक 296 (अ),,,, तारीख 28 माच,,;,, 2018 +ारा ,कािशत अिधसूचना स.ं 18/2018 –––– क(cid:17)(cid:12)ीय कर,,,, तारीख 28 माच,,;,, 2018;;;; और (iv) भारत के राजप9, असाधारण, भाग II, खंड 3, उपखंड ((((iiii)))),,,, म(cid:17) सा.का.िन. संhय ाकं 759 (अ),,,, तारीख 10 अग? त,,,, 2018 +ारा ,कािशत अिधसूचना स.ं 32/2018 –––– क(cid:17)(cid:12)ीय कर,,,, तारीख 10 अग? त,,,, 2018,,,, को उन बात/ के िसवाय अिधAांत करते 2ए िज(cid:11) ह (cid:17) ऐस े अिधAमण स े पूव; (cid:4)कया गया ह ैया करन े का लोप (cid:4)कया गया ह,ै पCरषद ् क( िसफाCरश/ पर ऐस े रिज?G ीकृत iय ि‘ तय/ के वग; +ारा िजनका पूव;वतJ िवYत ीय वष; या चाल ू िवYत ीय वष ; म (cid:17) सकल आवत; 1.5 करोड़ Lपय/ स े अिधक ह,ै जुलाई, 2017 से िसतंबर, 2018 मास के िलए 31 अ‘त ूबर, 2018 तक और अ‘त ूबर, 2018 से माच,; 2019 के िलए, उYत रवतJ माह के 11व(cid:17) (cid:4)दन तक, क(cid:17)(cid:12)ीय माल और सेवा कर िनयम, 2017 के (cid:23)(cid:23)(cid:23)(cid:23)####पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----1111 म(cid:17) जावक ,दाय/ के Qय ौरे ,?त ुत करने के िलए समय सीमा का िव? तार करता ह ै: परंत ु ऐस े करदाताb के िलए िज(cid:11)ह /न े भारत के राजप9, असाधारण, भाग II, खंड 3, उपखंड (i) म (cid:17) सा.का.िन. सhं य ांक 742 (अ),,,, तारीख 6 अग?त ,,,, 2018 +ारा ,कािशत अिधसूचना स.ं 31/2018 –––– क(cid:17)(cid:12)ीय कर,,,, तारीख 6 अग? त,,,, 2018 के िनबधं न/ म (cid:17) माल और सेवा कर पहचान सhं या (जीएसटीआईएन) ,ाjत (cid:4)कया ह,,,,ै जुलाई,,,, 2017 से नवंबर,,,, 2018 मास के िलए (cid:23)(cid:23)(cid:23)(cid:23)####पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----1111 म (cid:17) जावक ,दाय/ के Q यौरे ,?त ुत करन े के िलए समय सीमा का 31 (cid:4)दसंबर,,,, 2018 तक िव? तार (cid:4)कया जाएगा । 2. उ‘त अिधिनयम क( धारा 38 क( उपधारा (2) और धारा 39 क( उपधारा(1),,,, के अधीन जलु ाई,,,, 2017 स े माच,,;,, 2019 मास के िलए यथाि?थ ित,,,, Qय ौरे या िववरणी ,? तुत करने के िलए समय सीमा को तY पf चात राजप9 म (cid:17) अिधसिू चत (cid:4)कया जाएगा । [फा. सं. 349/58/2017-जीएसटी(पीटी.)] गुंजन कुमार वमा,,;,, अवर सिचव NOTIFICATION New Delhi, the 10th September, 2018 No. 44/2018 – Central Tax G.S.R. 855(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 aggregate¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 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 Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 10 िसतंबर, 2018 सससस.ंंंं 44445555 ////2222000011118888 -- कककक(cid:19)(cid:19)(cid:19)(cid:19)(cid:20)(cid:20)(cid:20)(cid:20)ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन.... 888855556666((((अअअअ))))....————आयु$, क(cid:17)(cid:12)ीय माल और सेवा कर िनयम, 2017 के िनयम 61 के उपिनयम (5) (िजस े इस अिधसूचना म(cid:17) इसके पeात ् उ$ िनयम कहा गया ह)ै के साथ पCठत क(cid:17)(cid:12)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क( धारा 168 +ारा ,द- शि$य/ का ,योग करत े2ए, पCरषद ्क( िसफाCरश/ पर, (i) भारत के राजप9, असाधारण, भाग II, खंड 3, उपखंड (i) म (cid:17) सा.का.िन. संhयांक 997(अ), तारीख 8 अग?त, 2017 +ारा ,कािशत अिधसूचना स.ं 21/2017-क(cid:17)(cid:12)ीय कर, तारीख 8 अग?त, 2017; और (ii) भारत के राजप9, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:17) सा.का.िन. संhयाकं 1412(अ), तारीख 15 नवंबर, 2017 +ारा ,कािशत अिधसूचना सं0 56/2017-क(cid:17)(cid:12)ीय कर, तारीख 15 नवंबर, 2017; िनkिलिखत सशं ोधन करती ह,ै अथा;त ्:-- उ$ अिधसूचनाb के पहले पैरा म,(cid:17) िनkिलिखत परंतुक अंत:?थािपत (cid:4)कया जाएगा, अथा;त ्:-- “परंत ुऐस ेकरदाताb +ारा, िज(cid:11)ह/न ेसा.का.िन.संhयांक 742(अ) तारीख 6 अग?त, 2018 +ारा भारत के राजप9 म (cid:17) ,कािशत अिधसूचना सं0 31/2018-के(cid:11)(cid:12)ीय कर तारीख 6 अग?त, 2018 के िनबंधन/ म (cid:17) माल और सेवा कर पहचान सhं या (जीएसटीआईएन) अिभ,ाd (cid:4)कया ह,ै जुलाई, 2017 से नवबं र, 2018 तक क( अविध के िलए फाइल क( जान े वाली उ$ िनयम/ के (cid:23)(cid:23)(cid:23)(cid:23)####पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----3333खखखख म(cid:17) िववरणी सामा(cid:11)य पोट;ल के माaयम से इलै‘Gािनक Oप म,(cid:17) 31 (cid:4)दसंबर, 2018 को या उसके पहले दी जाएगी।''। [फा.स.ं 349/58/2017-जीएसटी(पीटी.)] गुंजन कुमार वमा,; अवर सिचव पाद Cटjपण:::: 1. मलू अिधसूचना संhयांक 21/2017-के(cid:11)(cid:12)ीय कर, तारीख 8 अग?त, 2017 भारत के राजप9, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:17) सा.का.िन. संhयाकं 997(अ), तारीख 8 अग?त, 2017 +ारा ,कािशत क( गई थी। 2. मूल अिधसूचना संhयाकं 56/2017-के(cid:11)(cid:12)ीय कर, तारीख 15 नंवबर, 2017 भारत के राजप9, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:17) सा.का.िन. संhयाकं 1412(अ), तारीख 15 नवंबर, 2017 +ारा ,कािशत क( गई थी।6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NOTIFICATION New Delhi, the 10th September, 2018 No. 45/2018 – Central Tax G.S.R. 856(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 Secy. 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. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली,,,, 10 िसतंबर,,,, 2018 सससस.ंंंं 44446666 ////2222000011118888 -- कककक(cid:19)(cid:19)(cid:19)(cid:19)(cid:20)(cid:20)(cid:20)(cid:20)ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन.... 888855557777((((अअअअ))))....————आयु$, क(cid:17)(cid:12)ीय माल और सेवा कर िनयम, 2017 के िनयम 61 के उपिनयम (5) (िजस े इस अिधसूचना म(cid:17) इसके पeात् उ$ िनयम कहा गया ह)ै के साथ पCठत क(cid:17)(cid:12)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क( धारा 168 +ारा ,द- शि$य/ का ,योग करत े2ए, पCरषद ्क( िसफाCरश/ पर, (i) भारत के राजप9, असाधारण, भाग II, खंड 3, उपखंड (i) म (cid:17) सा.का.िन. संhयाकं 1164(अ), तारीख 15 िसतंबर, 2017 +ारा ,कािशत अिधसूचना सं0 35/2017-क(cid:17)(cid:12)ीय कर, तारीख 15 िसतंबर, 2017; और (ii) भारत के राजप9, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:17) सा.का.िन. सhं याकं 268(अ), तारीख 23 माच,; 2018 +ारा ,कािशत अिधसूचना स.ं 16/2018-क(cid:17)(cid:12)ीय कर, तारीख 23 माच,; 2018, िनkिलिखत सशं ोधन करती ह,ै अथा;त ्:-- उ$ अिधसूचनाb के पहले पैरा म,(cid:17) िनkिलिखत परंतुक अंत:?थािपत (cid:4)कया जाएगा, अथा;त ्:-- “परंत ु ऐसे करदाताb +ारा, िज(cid:11)ह/न े सा.का.िन. सhं यांक 742(अ) तारीख 6 अग?त, 2018 +ारा भारत के राजप9 म(cid:17) ,कािशत अिधसूचना स.ं 31/2018-के(cid:11)(cid:12)ीय कर तारीख 6 अग?त, 2018 के िनबंधन/ म (cid:17) माल और सेवा कर पहचान संhया (जीएसटीआईएन) अिभ,ाd (cid:4)कया ह,ै जुलाई, 2017 से नवबं र, 2018 तक क( अविध के िलए फाइल क( जान े वाली उ$ िनयम/ के (cid:23)(cid:23)(cid:23)(cid:23)####पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----3333खखखख म(cid:17) िववरणी सामा(cid:11)य पोट;ल के माaयम से इलै‘Gािनक Oप म,(cid:17) 31 (cid:4)दसंबर, 2018 को या उसके पहले दी जाएगी।''। [फा.स.ं 349/58/2017-जीएसटी(पीटी.)] गुंजन कुमार वमा,; अवर सिचव¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 7 पपपपाााादददद 3333टटटट4444पपपपणणणण ::::1111.... मलू अिधसूचना संhयाकं 35/2017 भारत के राजप9 म(cid:17) सा.का.िन. संhयांक 1164(अ), तारीख 15 िसतंबर, 2017 +ारा ,कािशत क( गई थी और तYपeात ् भारत के राजप9 म (cid:17) ,कािशत अिधसूचना संhयाकं 02/2018 सा.का.िन.सं0 47(अ), तारीख 20 जनवरी, 2018 +ारा संशोिधत (cid:4)कया गया था। 2. मलू अिधसूचना संhयाकं 16/2018 भारत के राजप9 म(cid:17) सा.का.िन. सhं याकं 268(अ), तारीख 23 माच,; 2018 +ारा ,कािशत क( गई थी और तYपeात् भारत के राजप9 म (cid:17) ,कािशत अिधसूचना संhयाकं 23/2018 सा.का.िन.सं0 462(अ), तारीख 18 मई, 2018 +ारा संशोिधत (cid:4)कया गया था। NOTIFICATION New Delhi, the 10th September, 2018 No. 46/2018 – Central Tax G.S.R. 857(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 31st day of December, 2018.”. [F.No.349/58/2017-GST (Pt.)] GUNJAN KUMAR VERMA, Under Secy. 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. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली,,,, 10 िसतंबर,,,, 2018 सससस.ंंंं 44447777////2222000011118888 -------- कककक(cid:19)(cid:19)(cid:19)(cid:19)(cid:20)(cid:20)(cid:20)(cid:20)ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन.... 888855558888((((अअअअ))))....————आयु$, क(cid:17)(cid:12)ीय माल और सेवा कर िनयम, 2017 के िनयम 61 के उपिनयम (5) (िजस े इस अिधसूचना म(cid:17) इसके पeात ् उ$ िनयम कहा गया ह)ै के साथ पCठत क(cid:17)(cid:12)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क( धारा 168 +ारा ,द- शि$य/ का ,योग करत े 2ए, पCरषद ् क( िसफाCरश/ पर, भारत के राजप9, असाधारण, भाग II, खंड 3, उपखंड (i) म (cid:17) सा.का.िन. संhयाकं 761(अ), तारीख 10 अग?त, 2018 +ारा ,कािशत अिधसूचना सं0 34/2018-क(cid:17)(cid:12)ीय कर, तारीख 10 अग?त, 2018 म (cid:17)िनkिलिखत और सशं ोधन करती ह,ै अथा;त ्:-- उ$ अिधसूचना के पहले पैरा म(cid:17), दसू रे परंतकु के पeात ्िनkिलिखत परंतकु अंत:?थािपत (cid:4)कया जाएगा, अथा;त ्:--8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] “परंत ु यह और भी (cid:4)क ऐस े करदाताb +ारा, िज(cid:11)ह/न े सा.का.िन.संhयांक 742(अ) तारीख 6 अग?त, 2018 +ारा भारत के राजप9 म(cid:17) ,कािशत अिधसूचना सं0 31/2018-के(cid:11)(cid:12)ीय कर तारीख 6 अग?त, 2018 के िनबंधन/ म (cid:17) माल और सवे ा कर पहचान संhया (जीएसटीआईएन) अिभ,ाd (cid:4)कया ह,ै जुलाई, 2017 से नवंबर, 2018 तक क( अविध के िलए फाइल क( जान े वाली उ$ िनयम/ के (cid:23)(cid:23)(cid:23)(cid:23)####पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----3333खखखख म (cid:17) िववरणी सामा(cid:11)य पोट;ल के माaयम स े इलै‘Gािनक Oप म,(cid:17) 31 (cid:4)दसंबर, 2018 को या उसके पहल ेदी जाएगी।''। [फा.स.ं 349/58/2017-जीएसटी(पीटी.)] गुंजन कुमार वमा,; अवर सिचव पपपपाााादददद 3333टटटट4444पपपपणणणण :::: मलू अिधसूचना संhयांक 34/2018 भारत के राजप9 म(cid:17) सा.का.िन. संhयाकं 761(अ), तारीख 10 अग?त, 2018 +ारा ,कािशत क( गई और उसका भारत के राजप9 म (cid:17) ,कािशत अिधसूचना संhयाकं 36/2018 सा.का.िन. सhं यांक 801(अ) तारीख 24 अग?त, 2018 +ारा अंितम संशोधन (cid:4)कया गया था। NOTIFICATION New Delhi, the 10th September, 2018 No. 47/2018 – Central Tax G.S.R. 858(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 Secy. 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. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 10 िसतlबर, 2018 सससस..ंं..ंं 48888////2222000011118888----ककककेेेे7777(cid:20)(cid:20)(cid:20)(cid:20)ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन....888855559999((((अअअअ))))....————के(cid:11)(cid:12)ीय सरकार, के(cid:11)(cid:12)ीय माल और सवे ा कर अिधिनयम, 2017 (2017 का 12) क( धारा 164 +ारा ,द- शि$य/ का ,योग करते 2ए, के(cid:11)(cid:12)ीय माल और सेवा कर िनयम, 2017 का और संशोधन करने के िलए िनkिलिखत िनयम बनाती ह,ै अथा;त ्:- 1. (1) इन िनयम/ का संि_d नाम के(cid:11)(cid:12)ीय माल और सेवा कर (नौवां संशोधन) िनयम, 2018 ह ै। (2) य ेराजप9 म(cid:17) इनके ,काशन क( तारीख को ,वृ- ह/गे । 2. के(cid:11)(cid:12)ीय माल और सेवा कर िनयम, 2017 म(cid:17),-¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 9 (i) िनयम 117 म(cid:17) (क) उपिनयम (1) के पeात,् िनkिलिखत उपिनयम अंतः?थािपत (cid:4)कया जाएगा, अथा;त ्:- “(1क) उपिनयम (1) म (cid:17) अ(cid:11)तPवW (cid:4)कसी बात के होत े 2ए भी, आय$ु , पCरषद ् क( िसफाCरश/ पर, ऐसे रिज?Gीकृत Iि$य/, जो सामा(cid:11)य पोट;ल पर तकनीक( कCठनाइय/ के कारण देय तारीख तक उ$ घोषणा ,?तुत नहn कर सके, के सlब(cid:11)ध म (cid:17) और उन Iि$य/ िजनक( पCरषद ् न े ऐस े िव?तार के िलए िसफाCरश क( ह,ै के सlब(cid:11)ध म (cid:17) (cid:23)(cid:23)(cid:23)(cid:23)####पपपप जजजजीीीीएएएएससससटटटटीीीीटटटटीीीीआआआआररररएएएएएएएएनननन----1111 म(cid:17) इल‘े Gॉिनक Oप से घोषणा ,?ततु करने क( तारीख को ऐसी और अविध तक, जो 31 माच,; 2019 से आगे क( नहn होगी, बढ़ा सकेगा ।”; (ख) उपिनयम (4) के खंड (ख) के उपखंड (iii) म(cid:17), िनkिलिखत परंतकु अंतः?थािपत (cid:4)कया जाएगा, अथात; ् :- “परंत ु उपिनयम (1क) के अनसु ार (cid:23)(cid:23)(cid:23)(cid:23)####पपपप जजजजीीीीएएएएससससटटटटीीीी टटटटीीीीआआआआररररएएएएएएएएनननन----1111 म(cid:17) घोषणा फाइल करने वाले रिज?Gीकृत Iि$ 30 अ,ैल, 2019 तक (cid:23)(cid:23)(cid:23)(cid:23)####पपपप जजजजीीीीएएएएससससटटटटीीीी टटटटीीीीआआआआररररएएएएनननन----2222 म(cid:17) िववरण ,?ततु कर सक(cid:17)गे ।”; (ii) िनयम 142 के उपिनयम (5) म,(cid:17) “धारा 76 क( उपधारा (3)” शQद/, अंक/ और कोqक/ के पeात,् “या धारा 125” शQद और अंक अंतः?थािपत (cid:4)कए जाएंगे । [फा. सं. 349/58/2017-जीएसटी (पीटी.)] गुंजन कुमार वमा,; अवर सिचव 3333टटटट4444पपपपणणणण :::: मलू िनयम अिधसूचना स.ं 3/2017-के(cid:11)(cid:12)ीय कर, तारीख 19 जून, 2017 +ारा भारत के राजप9, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:17) ,कािशत सा.का.िन. 610(अ), तारीख 19 जून, 2017 +ारा ,कािशत (cid:4)कए गए थे और अि(cid:11)तम बार उ(cid:11)ह (cid:17) सा.का.िन. 831(अ), तारीख 4 िसतlबर, 2018 +ारा ,कािशत अिधसूचना सं. 39/2018-के(cid:11)(cid:12)ीय कर, तारीख 4 िसतlबर, 2018 +ारा सशं ोधन (cid:4)कया गया था। NOTIFICATION New Delhi, the 10th September, 2018 No. 48 /2018 – Central Tax G.S.R. 859(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Central Goods and Services Tax (Ninth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017, (i) in rule 117, (a) after sub-rule (1), the following sub-rule shall be inserted, namely:- “(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.”; (b) in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely:- “Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub- rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019.”;10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ii) in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or section 125” shall be inserted. [F. No. 349/58/2017-GST (Pt.)] GUNJAN KUMAR VERMA, Under Secy. Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 39/2018-Central Tax, dated the 4th September, 2018, published vide number G.S.R 831 (E), dated the 4th September, 2018. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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