CGST Notification 33/2018
| Title | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 |
| Number | 33/2018 |
| Date | 10-08-2018 |
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1) 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:-
| 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.