Notification No 32 /2018 Central Tax : GSTR-1 Due date for July 2018 to March 2019 if Turnover more than 1.5 Crore

By | August 10, 2018
(Last Updated On: August 10, 2018)

Notification No 32 /2018 Central Tax

Summary of Notification No 32 /2018 Central Tax

Notification No 32/2018  Central Tax Dated 10th August, 2018  Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019

Video Explanation by CA Satbir Singh in Hindi

Read Notification No 32 /2018 Central Tax

[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. 32 /2018 – Central Tax

New Delhi, the 10th August, 2018

G.S.R……(E). – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, by
such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from July, 2018 to March, 2019 till the eleventh day of the month succeeding such month.

2. 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 No 32 /2018 Central Tax

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