GST

Due dates for quarterly furnishing GSTR-1 return for taxpayers with aggregate turnover of upto Rs.1.5 crores

Due dates for quarterly furnishing of GSTR-1 return for taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July 2018 to March 2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 33/2018 – Central Tax

New Delhi, the 10th August, 2018

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) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow
the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Sl No. Quarter for which details in
FORM GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
(1) (2) (3)
1 July – September, 2018 31st October, 2018
2 October – December, 2018 31st January, 2019
3 January – March, 2019 30th April, 2019

3. The time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2018 to March, 2019 shall be subsequently notified in the Official Gazette.

[F. No. 349/58/2017-GST (Pt.)]

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

Download Notification Click Here >>

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