Notification No. 63/2018 – Central Tax Explained

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Notification No. 63/2018 – Central Tax: Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu.

[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, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 44/2018- Central Tax, dated the 10th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 855(E), dated the 10th September, 2018, namely:–

In the said notification, in the first paragraph, after the first proviso, the following provisos shall be inserted, namely: –

“Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month of September, 2018 for registered persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh shall be furnished electronically through the common portal, on or before the 30th November, 2018:

Provided also that the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month of October, 2018 for registered persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh shall be furnished electronically through the common portal, on or before the 30th November, 2018:

Provided also that the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month of October, 2018 for registered persons whose principal place of business is in in Cuddalore, Thiruvarur, Pudukkottai, Dindi Gul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu shall be furnished electronically through the common portal, on or before the 20th December, 2018.”.

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

Note:- The principal notification no. 44/2018, dated the 10th September, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 855(E), dated the 10th September, 2018.

📚 Frequently Asked Questions (FAQs): Notification No. 63/2018 – Central Tax

Q1: What is Notification No. 63/2018 – Central Tax?

Answer:
It is a GST notification that extended the due date for filing GSTR-1 returns for taxpayers located in certain disaster-affected districts of Andhra Pradesh and Tamil Nadu.

Q2: Which return was covered under this notification?

Answer:
The notification applied to FORM GSTR-1, which is used for reporting outward supplies under Section 37 of the CGST Act.

Q3: Who were eligible for the extended due date?

Answer:
Registered taxpayers whose principal place of business was in:
Srikakulam district (Andhra Pradesh)
11 specified districts of Tamil Nadu

Q4: What was the extended due date for Srikakulam district?

Answer:
For both September and October 2018 GSTR-1, the due date was extended to 30 November 2018. 63

Q5: What was the extended due date for Tamil Nadu districts?

Answer:
For October 2018 GSTR-1, the due date was extended to 20 December 2018. 63

Q6: Which law allowed this extension?

Answer:
The extension was issued under:
Section 37 – filing outward supply details
Section 168 – power to issue instructions and extend deadlines

Q7: Was late fee applicable if filed within the extended date?

Answer:
No. If the taxpayer filed within the extended due date, no late fee was applicable.

Q8: What if a taxpayer filed after the extended due date?

Answer:
Late fees and interest would apply as per Section 47 of the CGST Act.

Q9: Does this notification apply to taxpayers outside these districts?

Answer:
No. The benefit was strictly limited to taxpayers located in the specified affected districts.

Q10: How does GSTR-1 impact ITC of buyers?

Answer:
GSTR-1 data flows into the buyer’s GSTR-2A/2B, which affects their Input Tax Credit (ITC). Timely filing ensures smooth ITC claims.
For accurate compliance, businesses can use:
https://finodha.in/gst-compliance/

Q11: Can businesses still claim benefits of this notification today?

Answer:
No. The notification was applicable only for the specified periods in 2018. It was a temporary relief measure.

Q12: What is the normal due date for GSTR-1?

Answer:
Generally:
Monthly filers: 11th of the following month
Quarterly filers: 13th of the month after the quarter

Q13: What should a taxpayer do if returns were missed during such periods?

Answer:
They should:
File pending returns immediately
Pay applicable late fees and interest
Regularise compliance
You can file returns quickly with:
https://finodha.in/gst-return-filing/

Q14: Do such extensions happen often in GST?

Answer:
Yes. The government may extend due dates during:
Natural disasters
System issues
Pandemic situations
Major policy changes

Q15: How can small businesses avoid GST compliance issues?

Answer:
They should:
Maintain proper books
File returns on time
Track notifications and due dates
Use professional GST services
Start with GST registration:
https://finodha.in/online-gst-registration/

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