Notification No.: 17/2018 – Central Tax
Date of Notification: 28th March 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 148: Special procedure for certain registered persons
- Section 38(2): Furnishing of inward supplies
- Section 39(1): Monthly return filing
- Integrated GST Act: Not applicable
- CGST Rules, 2017: Not specifically amended
Summary of Notification
The Central Government, under powers conferred by Section 148 of the CGST Act, notified that registered persons having aggregate turnover up to ₹1.5 crore in the preceding or current financial year shall follow a special procedure for furnishing details of outward supplies.
Such persons are permitted to file Form GSTR-1 for the quarter April–June 2018 by 31st July 2018 instead of monthly filings.
The notification also mentions that the time limits for furnishing GSTR-2 and GSTR-3 for the same period will be notified separately in the Official Gazette.
