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Notification No. 33/2018 - Central Tax dated 10-08-2018 [Time limit for Quarterly GSTR-01 u/s 148]

Notification No. 33/2018-Central Tax dt. 10-08-2018 & superseded by Notification No. 43/2018-Central Tax dt. 10-09-2018

In exercise of the powers conferred by section 148 of the CGST Act, 2017,

Quarterly GSTR-1 notified for RPs having AT =< Rs.1.5 Cr

CG notifies the RPs having aggregate turnover of up to 1.5 cr rupees in the preceding FY or the current FY shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

Quarterly GSTR-1 date extended for Jul-18 to Mar-19

2. The said RPs may furnish outward supply in GSTR-1 for the quarter as specified in column (2) of the Table below till the time period as specified in column (3) of the said Table:-

Table

Sl No

Quarter

DOF

(1)

(2)

(3)

1

July - Sep, 2018

31st Oct, 2018

2

Oct - Dec, 2018

31st Jan, 2019

3

Jan - March, 2019

30th Apr, 2019

 

[1][1st Proviso - Date extended for RPs of following districts for Jul-18 to Sep-18 = 15th Nov, 2018

GSTR-1 for the quarter from July, 2018 to Sep, 2018 for

(i) RPs in the State of Kerala;

(ii) RPs whose principal place of business is in Kodagu district in the State of Karnataka; and

(iii) RPs whose principal place of business is in Mahe in the UT of Puducherry

shall be furnished electronically through the common portal, on or before the 15th Nov, 2018]

No Time Limit specified for GSTR-2 & GSTR-3 for Jul-18 to Mar-19

3. The special procedure or extension of the time limit for furnishing return u/s 38(2) and 39(1) for the months of July, 2018 to March, 2019 shall be subsequently notified.
 

[1] Proviso inserted by Notification No. 38/2018-Central Tax dt. 24-08-2018.

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