Due date for GSTR-3B returns set as the twentieth day of the succeeding month; liabilities payable via electronic ledgers by then.
Requires registered persons to file FORM GSTR-3B electronically through the common portal for each month from July 2018 to March 2019 on or before the twentieth day of the succeeding month, and mandates that tax, interest, penalty, fees or other amounts payable under the Act be discharged by debiting the electronic cash ledger or electronic credit ledger not later than that last date.

GSTR-3B filing deadline: monthly returns must be filed electronically by the twentieth day of the succeeding month.
Returns in FORM GSTR-3B for July 2018 to March 2019 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.

Due dates for GSTR-3B returns: electronic filing required and liabilities must be paid from electronic ledgers by the return due date.
Returns in FORM GSTR-3B for the months July 2018 to March 2019 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month. Registered persons must discharge tax liabilities, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that specified due date.

Quarterly GSTR-1 filing due dates prescribed for notified small taxpayers for specified quarters; monthly return timelines to follow.
The notification prescribes a special quarterly filing regime allowing registered persons below the notified aggregate turnover threshold to furnish outward supply details in FORM GSTR-1 for specified quarters within prescribed extended time periods, and states that time limits for furnishing monthly details or returns for the same months will be notified subsequently in the Official Gazette.

Extension of filing deadline for Form GSTR-3B requires electronic submission and payment through electronic ledgers by the due date.
The notification prescribes that returns in Form GSTR-3B for the specified months shall be furnished electronically through the common portal by the prescribed due date succeeding each tax period, and that registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than that last date, subject to section 49 of the Act.

Tax exemption for regulatory authority: specified real estate fees and grants exempted subject to non commercial and filing conditions.
Central Government notifies Madhya Pradesh Real Estate Regulatory Authority for the purposes of clause (46) of section 10, recognizing registration and application fees, penalties, late fees and compounding charges, grants in aid, and interest on those amounts as specified income. The notification is conditional on the Authority not engaging in commercial activity, maintaining unchanged activities and income character during the covered years, and filing its income tax return as prescribed; it is made effective from the financial year 2017-2018 and for subsequent specified years.

Tax exemption for Insolvency and Bankruptcy Board of India: specified grants, fees, fines and related interest exempt subject to conditions.
Notification designates the Insolvency and Bankruptcy Board of India as a board for tax exemption of specified income consisting of grants in aid from the Central Government, fees and fines under the Insolvency and Bankruptcy Code, and interest on those receipts; the exemption is limited to those income categories and is subject to conditions that the Board not engage in commercial activity, that its activities and the nature of the specified income remain unchanged, and that it file its return of income as prescribed.

Return filing deadline for GSTR-3B set monthly; payments to be discharged via electronic cash or credit ledgers.
The Commissioner specifies that the return in FORM GSTR-3B for each month from July 2018 to March 2019 shall be furnished electronically through the common portal on or before the twentieth day of the month succeeding such month. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.

Return filing deadline for GSTR-3B extended; electronic filing and ledger-based payment required by the succeeding month's twentieth day.
Registered persons must furnish FORM GSTR-3B electronically through the common portal by the twentieth day of the month succeeding each return month in the specified transitional period, and must discharge tax liabilities by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing due date.

Due dates for GSTR-3B returns established, with specified jurisdictional extensions and mandatory electronic payment timing.
Prescribes that FORM GSTR-3B returns for July 2018-March 2019 are to be furnished electronically through the common portal generally by the twentieth day of the succeeding month, subject to specified provisos extending or altering deadlines for certain months and specified jurisdictions; taxpayers newly allotted GSTINs for a transitional filing period are required to furnish returns by a consolidated final date; and tax liabilities shown in the return must be discharged by debiting the electronic cash ledger or electronic credit ledger no later than the last date for furnishing the return.

GSTR-1 filing: quarterly outward-supply reporting option for small taxpayers with extended deadlines for specified quarters.
Registered persons with aggregate turnover up to 1.5 crore rupees shall follow a special quarterly procedure to furnish outward-supply details in FORM GSTR-1. For the transitional period July 2018-March 2019 the notification sets extended deadlines: July-September by October 31, October-December by January 31, and January-March by April 30; monthly return time limits for those months will be notified subsequently.

Extension of GSTR-1 filing deadline for specified small taxpayers, allowing quarterly submission with prescribed extended dates.
Notification under section 148 designates registered persons below the small taxpayer turnover threshold as eligible for a special quarterly procedure to furnish outward supply details in FORM GSTR-1, prescribing extended filing deadlines for the July-September, October-December and January-March quarters. It also states that time limits for furnishing details or returns under section 38(2) and section 39(1) for July 2018-March 2019 will be notified subsequently in the Official Gazette.

GSTR-1 filing deadlines for small taxpayers set for transitional quarterly compliance and specified submission windows.
Notifies that registered persons below the aggregate turnover threshold shall follow a special quarterly procedure to furnish outward supply details in FORM GSTR-1 for the transitional period July, 2018 to March, 2019, prescribing specific submission windows for each quarter, providing an extended electronic filing date for certain localities for the first quarter, and stating that monthly return time limits for the period will be notified subsequently.

GST return filing deadline extended: taxpayers above the turnover threshold may file GSTR 1 by the eleventh day following each month.
Extension of the monthly filing deadline for outward supply details in FORM GSTR 1 is granted for registered persons whose aggregate turnover exceeds the prescribed threshold; for each month from July through March such taxpayers may file GSTR 1 by the eleventh day of the month following the relevant month.

GSTR-1 filing due date extension for high-turnover taxpayers: monthly returns to be filed by the succeeding month's eleventh day.
Extension of time is prescribed for furnishing FORM GSTR-1 by registered persons above the notified turnover threshold, permitting monthly GSTR-1 filings for July 2018 to March 2019 to be furnished by the eleventh day of the succeeding month. The Commissioner issued the extension under the Central Goods and Services Tax Act, 2017, with specified localized exceptions for July and August 2018 and an undertaking that time limits for related returns will be notified later.

GSTR-3B filing due date and electronic tax payment framework fixed for monthly returns under Uttarakhand GST.
The filing of FORM GSTR-3B for the months from July 2018 to March 2019 under the Uttarakhand Goods and Services Tax regime is to be made electronically on the common portal on or before the twentieth day of the month succeeding the relevant month. Every registered person furnishing FORM GSTR-3B must, subject to section 49, discharge tax and other liabilities by debiting the electronic cash ledger or electronic credit ledger, as applicable, by the due date for filing the return.

GSTR-3B Filing: monthly returns must be submitted electronically by the prescribed deadline and paid via electronic ledgers.
The notification requires registered persons to furnish the return in FORM GSTR-3B for July 2018 to March 2019 electronically through the common portal on or before the twentieth day of the succeeding month. It further mandates that tax, interest, penalty, fee or other amounts declared in GSTR-3B be discharged, subject to the Act's payment provisions, by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing deadline.

Quarterly GSTR-1 due dates set for small taxpayers, extending filing timelines for specified quarters in the fiscal period.
Notifies that registered persons below the specified aggregate turnover threshold may furnish outward-supply details in FORM GSTR-1 on a quarterly basis and prescribes final filing deadlines for the quarters July-September, October-December and January-March respectively, while stating that related time limits for furnishing details or returns for the intervening months will be notified subsequently in the Official Gazette.

Quarterly GSTR-1 filing for small taxpayers instituted, setting quarterly deadlines and deferring monthly return timelines.
Notification prescribes quarterly Form GSTR-1 filing for the class of registered persons having aggregate turnover up to 1.5 crore rupees, allowing submission of outward supply details for July-September, October-December and January-March quarters by the respective quarterly deadlines; it further states that time limits for furnishing monthly details or returns for July 2018-March 2019 under the statutory return provisions will be notified subsequently.

GSTR-3B filing deadline set to the twentieth day of the succeeding month; payment must be made via electronic ledgers.
Specifies that FORM GSTR-3B returns for July 2018 to March 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the relevant month, and that tax liabilities declared in the return must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that due date, subject to statutory payment provisions.