Notification 44/2018 - Central Tax
Date: September 10, 2018
Effective From: September 10, 2018
Subject
Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores.
Content
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 Gazett…