It has been observed by the Govt. that the number of taxpayers who have filed FORM GSTR- 3B is substantially higher than the number of taxpayers who have furnished FORM GSTR-1. Non-furnishing of FORM GSTR-1 is liable to late fee and penalty as per the provisions of the GST law. In this connection to encourage taxpayers to file GSTR-1 for the period July-2017 to September-2018 the due date has been extended to 31st October-2018 vide CGST Notification No.43/2018 & 44/2018. (for both categories of taxpayers i.e Turnover above 1.5 crores & below 1.5 crores)
Further, the Govt. has re-opened the facility of filing GST TRAN-1 & TRAN-2 for the taxpayers who could not file the said return in time due to technical glitches on GST portal vide amendment to CGST Rules, 2017, CGST Notification No.48/2018.
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