Notification No 33/2018  Central Tax : GSTR-1 due date for July 2018 to March 2019 if aggregate turnover of upto Rs.1.5 crores

By | August 10, 2018
(Last Updated On: September 25, 2018)

Notification No 33/2018  Central Tax

Summary of Notification No 33/2018  Central Tax

Notification No 33/2018  Central Tax Dated 10th August, 2018 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

Also read Notification No 43/2018 Central Tax Dated 10th September, 2018 : GSTR 1 Due date Extended if turnover up to Rs 1.5 crores from July 2017 to march 2019

Video Explanation by CA Satbir Singh in Hindi

Read Notification No 33/2018  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. 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. NoQuarter for which details in
FORM GSTR-1 are furnished
Time period for furnishing details in FORM
GSTR-1
(1)(2)(3)
1July – September, 201831st October, 2018
2October – December, 201831st January, 2019
3January – March, 201930th 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 No 33/2018  Central Tax

One thought on “Notification No 33/2018  Central Tax : GSTR-1 due date for July 2018 to March 2019 if aggregate turnover of upto Rs.1.5 crores

  1. Pingback: TaxHeal - GST and Income Tax Complete Guide Portal

Leave a Reply

Your email address will not be published.