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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 11th day of the succeeding (next) month.    

Now, CBIC has issued Notification No. 38/2018 – Central Tax dated 24th August, 2018 by making further amendments in Notification No. 33/2018- Central Tax dated 10th 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:

  1. registered persons in the State of Kerala;
  2. registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and
  3. 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

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