Notification No. 38/2018 – Central Tax Explained

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Notification No. 38/2018 – Central Tax: Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of up to Rs.1.5 crores for the quarter July, 2018 to September, 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 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–

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 15th November, 2018.”.

(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 760 (E), dated the 10^th August, 2018.

📚 Frequently Asked Questions (FAQs): Notification No. 38/2018 – Central Tax

Q1: What is Notification No. 38/2018 – Central Tax?

Answer:
It is a GST notification that prescribed a special GSTR-1 due date for small taxpayers in specified regions. 38

Q2: Which return was affected by this notification?

Answer:
FORM GSTR-1 for outward supplies. 38

Q3: What turnover limit applied under this notification?

Answer:
Taxpayers with aggregate turnover up to ₹1.5 crore. 38

Q4: Which quarter was covered?

Answer:
The quarter:
July 2018 to September 2018. 38

Q5: What was the extended due date?

Answer:
The due date was extended to:
15 November 2018. 38

Q6: Which regions received this relief?

Answer:
Kerala
Kodagu district in Karnataka
Mahe in Puducherry 38

Q7: Why was this extension provided?

Answer:
Because of:
Severe floods
Business disruptions
Difficulty in filing returns on time

Q8: Under which section was this notification issued?

Answer:
Under:
Section 148 of the CGST Act. 38

Q9: Did this notification apply to all taxpayers?

Answer:
No.
It applied only to:
Small taxpayers (turnover up to ₹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.
Buyers can claim ITC only after:
Supplier files GSTR-1.

Q12: Does this notification waive late fees?

Answer:
No.
It only:
Extends the due date
For specified taxpayers.

Q13: Who should seek professional help?

Answer:
You should consult an expert if:
You missed GSTR-1 filings
You received GST notices
Your buyers report ITC mismatches
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 profits
Impact ITR filings
File accurately here:
https://finodha.in/income-tax-return-filing-online/

Q15: How can small taxpayers stay compliant?

Answer:
They should:
Track quarterly return dates
Reconcile invoices regularly
File GSTR-1 on time
Planning to formalise your business?
https://finodha.in/setup-business/