Legal Authority:
Exercised under second proviso to subsection (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017.
Extended Time Limit:
Registered persons with aggregate turnover exceeding 1.5 crore rupees can file GSTR-1 for April by May 31, 2018, for May by June 10, 2018, and for June by July 10, 2018.
Purpose:
Provides relief by extending filing deadlines.
Future Notifications:
Extension for filing details or return under other sections to be notified later.
Issued By:
Ruchi Bisht, Under Secretary to the Government of India.
Effective Date:
Immediate effect for specified months.