Notification No. 37/2018 – Central Tax Explained

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Notification No. 37/2018 – Central Tax: Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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) 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–

registered persons in the State of Kerala;

registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and

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.”.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

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.

📚 Frequently Asked Questions (FAQs): Notification No. 37/2018 – Central Tax

Q1: What is Notification No. 37/2018 – Central Tax?

Answer:
It is a GST notification prescribing revised GSTR-1 due dates for large taxpayers in specified regions. 37

Q2: Which return was affected by this notification?

Answer:
FORM GSTR-1. 37

Q3: Which taxpayers were covered?

Answer:
Taxpayers with aggregate turnover:
Above ₹1.5 crore. 37

Q4: Which months were covered?

Answer:
July 2018
August 2018 37

Q5: What were the extended due dates?

Answer:
July 2018: 5 October 2018
August 2018: 10 October 2018 37

Q6: Which regions received this relief?

Answer:
Kerala
Kodagu district in Karnataka
Mahe in Puducherry 37

Q7: Why was this extension provided?

Answer:
Due to:
Severe floods
Business disruptions
Operational challenges in affected regions

Q8: Under which section was this notification issued?

Answer:
Under:
Section 37(1) read with Section 168 of the CGST Act. 37

Q9: Did this notification apply to all taxpayers?

Answer:
No.
It applied only to:
Taxpayers with turnover above ₹1.5 crore
Located in specified regions.

Q10: What happens if GSTR-1 is not filed on time?

Answer:
Possible consequences:
Late fees
Notices from GST department
Buyers unable to claim ITC

Q11: Can buyers claim ITC without GSTR-1 filing?

Answer:
No.
ITC is available only after:
Supplier files GSTR-1.

Q12: Does this notification waive late fees?

Answer:
No.
It only:
Extends the due dates
For specific taxpayers.

Q13: Who should seek professional help?

Answer:
You should consult an expert if:
You missed GSTR-1 deadlines
Buyers report ITC mismatches
You received GST notices
Get help with Finodha GST Compliance:
https://finodha.in/gst-compliance/

Q14: Can GSTR-1 errors affect income tax?

Answer:
Yes.
Incorrect sales reporting may:
Distort profit figures
Impact ITR filings
File accurately here:
https://finodha.in/income-tax-return-filing-online/

Q15: How can large taxpayers stay compliant?

Answer:
They should:
Track monthly GSTR-1 deadlines
Reconcile invoices regularly
File returns on time
Planning a new or structured business setup?
https://finodha.in/private-limited-company/