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Due dates for quarterly furnishing of FORM GSTR-1 with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019

Circular No.ES/158/2017-18                                                                  August 13, 2018

To: Members of the Council

Sub.: Due dates for quarterly furnishing of FORM GSTR-1 with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019

Dear Member,

The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 33/2018-Central Tax dated 10th August, 2018 notifying that a registered person having with aggregate turnover of upto Rs.1.5 crores in the preceding financial year or the current year shall follow the special procedure for furnishing details of outward supplies of goods or services or both. The taxpayers who are under the threshold limit to upto 1.5 crores will have to file quarterly starting July to September.

As you may be aware, earlier the tax payer had to furnish the details of outward supply of goods or services or both in FORM GSTR- 1 effected during the quarter April to June, 2018 till the 31st day of July, 2018.

Now, the registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1, effected during the quarter as specified in the Table given below:-

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

The time limit for furnishing the details or return for the months of July, 2018 to March, 2019 shall be subsequently notified in the Official Gazette.

   Members may kindly make a note of the above amendments.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR

 

 

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