Notification No.: 33/2018 – Central Tax
Date of Notification: 10th August 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 148: Special procedure for certain registered persons
- Section 38(2): Furnishing of inward supply details
- Section 39(1): Monthly return
- CGST Rules, 2017: Rule 59 (Form GSTR-1)
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, exercising powers under Section 148, notified that registered persons with aggregate turnover up to ₹1.5 crore in the preceding or current financial year shall file their Form GSTR-1 quarterly for the period July 2018 to March 2019.
The applicable quarters and their respective extended due dates are as follows:
| Sl. No. | Quarter | Due Date for GSTR-1 Filing |
| 1 | July – September 2018 | 31st October 2018 |
| 2 | October – December 2018 | 31st January 2019 |
| 3 | January – March 2019 | 30th April 2019 |
Additionally, the due dates for furnishing GSTR-2 and GSTR-3 for the above periods will be notified separately through the Official Gazette.
