Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018

Circular No.ES/174/2018-19 August 28, 2018

To: Members of the Council

Sub.: Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018

Dear Member,

Kindly refer to Council's earlier Circular No.ES/158/2018-19 dated 13th 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. 38/2018 – Central Tax dated 24^th August, 2018 by making further amendments in Notification No. 33/2018- Central Tax dated 10^th August, 2018 seeking to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018.

In the first paragraph of Notification No. 38/2018 – Central Tax, the following proviso shall be inserted, namely:–

“Provided that the return in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 for the following persons, shall be furnished electronically through the common portal, on or before the 15th November, 2018:

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