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The Central Board of Indirect Taxes and Customs prescribes the due dates for furnishing FORM GSTR-1 for registered persons with an aggregate turnover of more than 1.5 crore rupees. The registered person furnishes details of outward supplies for each month from July, 2018 to March, 2019 till the eleventh day of the month succeeding such month. The time limit for furnishing the details or return under sub-section (2) of section 38 and sub-section (1) of section 39 for the same months gets a later notification in the Official Gazette.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 32 /2018 – Central Tax
New Delhi, the 10th August, 2018
G.S.R……(E). - In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from July, 2018 to March, 2019 till the eleventh day of the month succeeding such month.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L) Under Secretary to the Government of India
