Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crores for the period from July, 2018 to March, 2019
33/2018 Dated:- 10-8-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 43/2018 – Central Tax dated 10-09-2018
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. 760 (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 recommendatio
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rough the common portal, on or before the 15th November, 2018.]
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
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