Executive Summary:
These notifications, issued by the Ministry of Finance, Department of Revenue, concern amendments to Central Goods and Services Tax regulations. Notification No. 36/2018 extends the deadline for FORM GSTR-3B submissions for specific regions, while Notifications No. 37/2018 and No. 38/2018 extend the deadline for FORM GSTR-1 submission for specific regions. These changes are effective August 24, 2018.
Key Points / Main Content:
* **Notification No. 36/2018-Central Tax (G.S.R. 801(E))**
* Amends notification No. 34/2018-Central Tax, dated August 10, 2018.
* Extends the deadline for filing FORM GSTR-3B for July and August 2018.
* Applies to registered persons in:
* The State of Kerala.
* Kodagu district in the State of Karnataka.
* Mahe in the Union territory of Puducherry.
* New deadlines:
* October 5, 2018, for July 2018 returns.
* October 10, 2018, for August 2018 returns.
* Returns must be furnished electronically.
* **Notification No. 37/2018-Central Tax (G.S.R. 802(E))**
* Amends notification No. 32/2018-Central Tax, dated August 10, 2018.
* Extends the deadline for filing FORM GSTR-1 for July and August 2018.
* Applies to registered persons in:
* The State of Kerala.
* Kodagu district in the State of Karnataka.
* Mahe in the Union territory of Puducherry.
* New deadlines:
* October 5, 2018, for July 2018 returns.
* October 10, 2018, for August 2018 returns.
* Returns must be furnished electronically.
* **Notification No. 38/2018-Central Tax (G.S.R. 803(E))**
* Amends notification No. 33/2018-Central Tax, dated August 10, 2018.
* Extends the deadline for filing FORM GSTR-1 for the quarter from July to September 2018.
* Applies to registered persons in:
* The State of Kerala.
* Kodagu district in the State of Karnataka.
* Mahe in the Union territory of Puducherry.
* New deadline:
* November 15, 2018, for the July-September 2018 quarter.
* Returns must be furnished electronically.
Impact Analysis
* **Registered Persons in Kerala, Kodagu, and Mahe:**
* Impact: Extended deadlines for filing GSTR-1 and/or GSTR-3B returns.
* Action Required: File GSTR-1 and GSTR-3B returns electronically by the revised deadlines (October 5 & 10, 2018 for GSTR-3B, October 5 & 10, 2018 for GSTR-1 for July & August and November 15, 2018 for GSTR-1 for the quarter from July to September).
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law in India, specifically mentioned as the basis for the notifications.
Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, 2017. Mentioned in relation to subrule 5 of rule 61.
Ministry of Finance Department of Revenue: The government body responsible for the notifications related to central tax.
Central Board of Indirect Taxes and Customs: An organization under the Department of Revenue, Ministry of Finance.
Kerala: A state in India, specifically mentioned as being subject to the provisions of the notifications.
Kodagu district, Karnataka: A district in the state of Karnataka, India, specifically mentioned as being subject to the provisions of the notifications.
Mahe, Puducherry: A district of the Union Territory of Puducherry, India, specifically mentioned as being subject to the provisions of the notifications.
FORM GSTR3B: A return form related to the Goods and Services Tax, applicable for specific months and regions.
FORM GSTR1: A return form related to the Goods and Services Tax, applicable for specific months and regions.
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ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:6)(cid:6)ंं(cid:6)(cid:6)ंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वववव ििििववववभभभभाााागगगग))))
((((कककक(cid:7)(cid:7)(cid:7)(cid:7)(cid:8)(cid:8)(cid:8)(cid:8)ीीीीयययय अअअअ(cid:13)(cid:13)(cid:13)(cid:13)(cid:14)(cid:14)(cid:14)(cid:14)यययय(cid:15)(cid:15)(cid:15)(cid:15) ककककरररर औऔऔऔरररर ससससीीीीममममााााशशशश(cid:21)(cid:21)ुु(cid:21)(cid:21)ुु कककक बबबबोोोोडडडड))(cid:25)(cid:25)))(cid:25)(cid:25)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ली, 24 अग(cid:8)त, 2018
सससस..ंं..ंं 33336666////2222000011118888----कककक(cid:11)(cid:11)(cid:11)(cid:11)(cid:12)(cid:12)(cid:12)(cid:12)ीीीीयययय ककककरररर
ससससाााा....ककककाााा....ििििनननन.... 888800001111((((अअअअ))))....————क(cid:11)(cid:12)ीय सरकार, क(cid:11)(cid:12)ीय माल और सेवा कर िनयम, 2017 के िनयम 61 के उप-िनयम (5) के
साथ प(cid:26)ठत क(cid:11)(cid:12)ीय माल और सवे ा कर अिधिनयम, 2017 (2017 का 12) क(cid:28) धारा 168 !ारा "द# शि%य& का "योग करते
(ए, प(cid:26)रषद ्क(cid:28) िसफा(cid:26)रश& पर, भारत के राजप/, असाधारण, भाग II, खंड 3, उप-खंड (i) म(cid:11) सा.का.िन. सं2याकं 761(अ),
तारीख 10 अग(cid:8)त, 2018 !ारा "कािशत भारत सरकार के िव# मं/ालय (राज(cid:8)व िवभाग) क(cid:28) अिधसचू ना सं. 34/2018-
क(cid:11)(cid:12)ीय कर, तारीख 10 अग(cid:8)त, 2018 और िजसको सा. का. िन. 792(अ), तारीख 21 अग(cid:8)त, 2018 !ारा भारत के राजप/,
असाधारण, भाग II, खंड 3, उप-खंड (i) म (cid:11) "कािशत अिधसूचना स.ं35/2018-के: (cid:12)ीय कर, 21 अग(cid:8)त, 2018, !ारा
संशोिधत अिधसूचना म (cid:11)िन;िलिखत और सशं ोधन करती ह,ै अथा<त:्—
उ% अिधसूचना के पहले पैरा म(cid:11), परंतुक के बाद, िन;िलिखत परंतुक अंत: (cid:8)थािपत (cid:1)कया जाएगा, अथात< ् :—
“परंत ुयह और (cid:1)क,—
(i) केरल राBय म (cid:11)रिज(cid:8)Cीकृत Eि%य&;
(ii) ऐसे रिज(cid:8)Cीकृत Eि%य&, िजनके कारबार का मु2य (cid:8)थान कना<टक राBय के कुग< (कोडागु) िजले म (cid:11)ह ै; और
(iii) ऐसे रिज(cid:8)Cीकृत Eि%य&, िजनके कारबार का मु2य (cid:8)थान पुडुचेरी संघ राBयKे/ म(cid:11) माह ेम(cid:11) ह,ै
के िलए जलु ाई, 2018 और अग(cid:8)त, 2018 मास के िलए (cid:16)(cid:16)(cid:16)(cid:16)(cid:17)(cid:17)(cid:17)(cid:17)पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर 3333खखखख म (cid:11) िववरणी, सामा:य पोट<ल के माMयम स े
इलैOCािनक Pप म,(cid:11) Qमश: 5 अ%ूबर, 2018 और 10 अ%ूबर, 2018 को या उसके पहले दी जाएगी ।”।
[फा. सं. 349/58/2017-जीएसटी(पाट<)]
डॉ. Sीपाव<ती एस. एल., अवर सिचव
4990 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(cid:20)(cid:20)(cid:20)(cid:20)टटटट(cid:22)(cid:22)(cid:22)(cid:22)पपपपणणणण :::: मलू अिधसूचना भारत के राजप/, असाधारण, भाग II, खंड 3, उप-खंड (i) म (cid:11)सा.का.िन. सं2याकं 761(अ), तारीख
10 अग(cid:8)त, 2018 !ारा "कािशत (cid:1)कय े गए थ े और सा.का.िन. स2ं याकं 792(अ), तारीख 22 अग(cid:8)त, 2018 !ारा
संशोधन (cid:1)कया गया ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 24th August, 2018
No. 36/2018–Central Tax
G.S.R. 801(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, the Central Government, on the recommendations of the Council, hereby makes the following
further amendment in the notification of the Government of India in the Ministry of Finance (Department of
Revenue), No. 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, and
amended vide notification No. 35/2018-Central Tax, dated the 21st August, 2018, published in the Gazette of
India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 792(E), dated the 21st August,
2018, namely:—
In the first paragraph of the said notification, after the proviso, the following proviso shall be inserted,
namely:—
“Provided further that the return in FORM GSTR-3B for the months of July, 2018 and August, 2018,
for–
(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 5th October, 2018 and
10th October, 2018 respectively.”.
[F. No. 349/58/2017-GST (Pt.)]
Dr. SREEPARVATHY S.L., Under Secy.
Note : The principal notification was 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, and amended vide number
G.S.R. 792 (E), dated the 21st August, 2018.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ली, 24 अग(cid:8)त, 2018
सससस..ंं..ंं 33337777////2222000011118888----कककक(cid:11)(cid:11)(cid:11)(cid:11)(cid:12)(cid:12)(cid:12)(cid:12)ीीीीयययय ककककरररर
ससससाााा....ककककाााा....ििििनननन.... 888800002222((((अअअअ))))....————आयु%, क(cid:11)(cid:12)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क(cid:28) धारा 168 के साथ
प(cid:26)ठत धारा 37 क(cid:28) उपधारा (1) के दसू रे परंतकु !ारा "द# शि%य& का "योग करत े (ए, भारत के राजप/, असाधारण,
भाग II, खंड 3, उप-खंड (i) म (cid:11)सा.का.िन. स2ं यांक 759(अ), तारीख 10 अग(cid:8)त, 2018 !ारा "कािशत भारत सरकार के िव#
मं/ालय (राज(cid:8)व िवभाग) क(cid:28) अिधसूचना स.ं 32/2018-क(cid:11)(cid:12)ीय कर, तारीख 10 अग(cid:8)त, 2018 म (cid:11)िन;िलिखत सशं ोधन करत े
ह,W अथा<त ्:—
उ% अिधसूचना के पहले पैरा म(cid:11), िन;िलिखत परंतुक अंत:(cid:8)थािपत (cid:1)कया जाएगा, अथात< ् :—¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
“परंत,ु—
(i) केरल राBय म(cid:11) रिज(cid:8)Cीकृत Eि%य& ;
(ii) ऐसे रिज(cid:8)Cीकृत Eि%य&, िजनके कारबार का म2ु य (cid:8)थान कना<टक राBय के कुग< (कोडागु) िजल ेम(cid:11) ह ै;
(iii) ऐसे रिज(cid:8)Cीकृत Eि%य&, िजनके कारबार का मु2य (cid:8)थान पुडुचेरी संघ राBयKे/ म (cid:11)माह ेम (cid:11)है,
के िलए जलु ाई, 2018 और अग(cid:8)त, 2018 मास के िलए (cid:16)(cid:16)(cid:16)(cid:16)(cid:17)(cid:17)(cid:17)(cid:17)पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर ----1111 म(cid:11) िववरणी, सामा:य पोट<ल के माMयम स े
इलैOCािनक Pप म,(cid:11) Qमश: 5 अ%ूबर, 2018 और 10 अ%ूबर, 2018 को या उसके पहले दी जाएगी ।”।
[फा. सं. 349/58/2017-जीएसटी(पाट<)]
डॉ. Sीपाव<ती एस. एल., अवर सिचव
(cid:20)(cid:20)(cid:20)(cid:20)टटटट(cid:22)(cid:22)(cid:22)(cid:22)पपपपणणणण :::: मलू अिधसूचना भारत के राजप/, असाधारण, भाग II, खंड 3, उप-खंड (i) म (cid:11)सा.का.िन. स2ं याकं 759(अ), तारीख
10 अग(cid:8)त, 2018 !ारा "कािशत क(cid:28) गई ।
NOTIFICATION
New Delhi, the 24th August, 2018
No. 37/2018–Central Tax
G.S.R. 802(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) the
Commissioner hereby makes the following amendment in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 32/2018-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. 759(E),
dated the 10th August, 2018, namely:–
In the first paragraph of the said notification, the following proviso shall be inserted, namely:
“Provided that the return in FORM GSTR-1 for the months of July, 2018 and August, 2018, for–
(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 5th October, 2018 and 10th
October, 2018 respectively.”.
[F. No. 349/58/2017-GST (Pt.)]
Dr. SREEPARVATHY S.L., Under Secy.
Note : The principal notification was 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.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ली, 24 अग(cid:8)त, 2018
सससस..ंं..ंं 33338888////2222000011118888----कककक(cid:11)(cid:11)(cid:11)(cid:11)(cid:12)(cid:12)(cid:12)(cid:12)ीीीीयययय ककककरररर
ससससाााा....ककककाााा....ििििनननन.... 888800003333((((अअअअ))))....————क(cid:11)(cid:12)ीय सरकार, क(cid:11)(cid:12)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क(cid:28) धारा 148
!ारा "द# शि%य& का "योग करत े (ए, भारत के राजप/, असाधारण, भाग II, खंड 3, उप-खंड (i) म(cid:11) सा.का.िन. सं2याकं
760(अ), तारीख 10 अग(cid:8)त, 2018 !ारा "कािशत भारत सरकार के िव# मं/ालय (राज(cid:8)व िवभाग) क(cid:28) अिधसचू ना
स.ं 33/2018-क(cid:11)(cid:12)ीय कर, तारीख 10 अग(cid:8)त, 2018 म (cid:11)िन;िलिखत संशोधन करती ह,ै अथात< ् :—
उ% अिधसूचना के पहले पैरा म(cid:11), िन;िलिखत परंतुक अंत:(cid:8)थािपत (cid:1)कया जाएगा, अथात< ् :--4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
“परंत,ु--
(i) केरल राBय म (cid:11)रिज(cid:8)Cीकृत Eि%य& ;
(ii) ऐसे रिज(cid:8)Cीकृत Eि%य&, िजनके कारबार का मु2य (cid:8)थान कना<टक राBय के कुग< (कोडागु) िजले म (cid:11)ह ै;
(iii) ऐसे रिज(cid:8)Cीकृत Eि%य&, िजनके कारबार का मु2य (cid:8)थान पुडुचेरी संघ राBयKे/ म(cid:11) माह ेम(cid:11) ह,ै
के िलए जलु ाई, 2018 स ेिसतबं र, 2018 क(cid:28) ितमाही के िलए (cid:16)(cid:16)(cid:16)(cid:16)(cid:17)(cid:17)(cid:17)(cid:17)पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर ----1111 म(cid:11) िववरणी, सामा:य पोट<ल के माMयम स े
इलैOCािनक Pप म,(cid:11) 15 नवंबर, 2018 को या उसके पहल ेदी जाएगी ।”।
[फा. सं. 349/58/2017-जीएसटी(पाट<)]
डॉ. Sीपाव<ती एस. एल., अवर सिचव
(cid:20)(cid:20)(cid:20)(cid:20)टटटट(cid:22)(cid:22)(cid:22)(cid:22)पपपपणणणण :::: मलू अिधसूचना भारत के राजप/, असाधारण, भाग II, खंड 3, उप-खंड (i) म(cid:11) सा.का.िन. सं2याकं 760(अ), तारीख
10 अग(cid:8)त, 2018 !ारा "कािशत क(cid:28) गई ।
NOTIFICATION
New Delhi, the 24th August, 2018
No. 38/2018–Central Tax
G.S.R. 803(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 hereby makes the following amendment in the
notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 33/2018-
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. 760(E), dated the 10th August, 2018, namely:–
In the first paragraph of the said notification, the following proviso shall be inserted, namely:
“Provided that the return in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 for–
(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 November, 2018.”.
[F. No. 349/58/2017-GST (Pt.)]
Dr. SREEPARVATHY S.L., Under Secy.
Note : The principal notification was 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.
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.