Notification No. 17/2018 - Central Tax dated 28-03-2018 [Time limit for Quarterly GSTR-01 u/s 148]

Notification No. 17/2018-Central Tax dt. 28-03-2018 & superseded by Notification No. 43/2018-Central Tax dt. 10-09-2018

In exercise of the powers conferred by section 148 of the CGST Act, 2017,

Quarterly GSTR-1 notified for RPs having AT =< Rs.1.5 Cr

CG notifies the RPs having aggregate turnover of up to 1.5 cr rupees in the preceding FY or the current FY shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

Quarterly GSTR-1 date extended for Apr-18 to Jun-18

2. The said persons shall furnish outward supply in GSTR-1 for the quarter April to June, 2018

till the 31st day of July, 2018

No Time Limit specified for GSTR-2 & GSTR-3 for Apr-Jun 2018

3. The special procedure or extension of the time limit for furnishing return u/s 38(2) and 39(1)

for the months of April to June, 2018 shall be, subsequently, notified.

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Time limit for Quarterly GSTR-01 for notified RPs [Section 148 of CGST Act]

Notification No. 17/2018 - Central Tax dated 28-03-2018 [Time limit for Quarterly GSTR-01 u/s 148]