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
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
The issue already examined and adjudicated by the quasi-judicial authority, i.e., CIT(Appeals), cannot be reopened on the same set of…
One TDS is deducted, credit has to follow, failure of deductor to deposit the amount to the credit of the…
Merely because assessee did not explain purpose of cash withdrawal from bank, it can not be taxed u/s 69C as…
In GST Notice u/s 74, allegations should emanate from itself, a bland statement of ‘fraud or concealment of facts” not…
For claiming deduction u/s 57(iii) a reasonable and intelligible nexus should be established between the expenditure incurred and the income…
Where medical certificate not held to be forged and fictitious, rejecting appeal on ground of delay unjustified In a recent…