Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018

Circular No.ES/173/2018-19 August 28, 2018

To: Members of the Council

Sub.: Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018

Dear Member,

Kindly refer to Council's earlier Circular No.ES/157/2018-19 dated 13^th August, 2018 wherein the Central Board of Indirect Taxes and Customs (CBIC) had issued Notification No. 32/2018-Central Tax dated 10th August, 2018 prescribing the due dates for furnishing of FORM GSTR-1 with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 till the 11^th day of the succeeding (next) month.

Now, CBIC has issued Notification No.37/2018-Central Tax dated 24^th August, 2018 by making further amendments in CBIC Notification No. 32/2018- Central Tax seeking to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018.

In the first paragraph of the Notification No.37/2018-Central Tax, the following proviso shall be inserted, namely:–

“Provided that the return in FORM GSTR-1 for the months of July, 2018 and August, 2018, for the following persons, shall be furnished electronically through the common portal, on or before the 5^th October, 2018 and 10^th October, 2018 respectively:

registered persons in the State of Kerala;
registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and
registered persons whose principal place of business is in Mahe in the Union territory of Puducherry

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR