Central Tax Notification No 33 of 2018 dt 10th August, 2018 under GST

Notification no 33/2018 Central Tax date on 10th August, 2018, GST 

 

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 period from July, 2018 to March, 2019 

The extract of GST Notification No. 33/2018- Central Tax is given below: 

  Notification No. 33/2018- Central Tax, GST

                                                                                       [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. 33/2018 – Central Tax

 

New Delhi, the 10th August, 2018

 

G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central Goods

 

and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

 

  1. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

 

 

 

 

Table

Sl. No.

 

Quarter for which details in

 

Time period for furnishing details in FORM

 

 

FORM GSTR-1 are furnished

 

GSTR-1

 

 

 

(1)

(2)

(3)

 

 

 

 

 

1

 

July - September, 2018

 

31st October, 2018

 

 

 

 

 

2

 

October - December, 2018

 

31st January, 2019

 

 

 

 

 

3

 

January - March, 2019

 

30th April, 2019

 

 

 

 

 

  

  1. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2018 to March, 2019 shall be subsequently notified in the Official Gazette. 

[F. No. 349/58/2017-GST (Pt.)] 

 

 

(Dr. Sreeparvathy S.L)

Under Secretary to the Government of India

 

 

 

 

Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

 Is Customs House Agents (CHA ) required to be appointed mandatory?

 Is DP terms of payment safe in export business?

Is Letter of Credit LC safe for an Importer?

 Is ON BOARD CERTIFICATE required for LC negotiation

Maintain quality of goods - a prime factor in exports

Master collect House collect

 How does Letter of Credit work?

How does STP units work in India?

How does TT (Telegraphic Transfer) work?

Master Collect House Prepaid

Master prepaid House collect

Master prepaid house prepaid

How to export from India to Moldova?

How to export from Micronesia?

How to Import to Micronesia?

How to import to India from Micronesia?

How to export from India to Micronesia?

How to export from Marshall Islands?

How to Import to Marshall Islands?

How to import to India from Marshall Islands?

Section 170 Rounding off of tax, CGST Act, 2017

Sec 168 of CGST Act, 2017 Power to issue instructions or directions          

Section 163 of CGST Act, 2017 Levy of fee            

Publication of information in respect of persons in certain cases, Section 159 of CGST Act, 2017 

Section 156 Persons deemed to be public servants, CGST Act, 2017         

Power to collect statistics, Section 151 of CGST Act, 2017              

Goods and services tax compliance rating, Sec 149 of CGST Act, 2017      

Section 146 of CGST Act, 2017 Common Portal   

Section 145 of CGST Act, 2017 Admissibility of micro films, facsimile copies of documents              

Job work procedure, Section 143 of CGST Act, 2017

What is Job work procedure under GST

Meaning of ITC Ledger of Tax Payer under GST

ISD Return Means

Input Service Distributor under GST

Meaning of term Inward supply under GST

What is GST Invoice Format and Rules

Term Intra State Sales under GST

Interest on delayed payment of tax under GST

 


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers