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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. 33/2018 – Central Tax

New Delhi, the 10
th
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.

2. 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
FORM GSTR-1 are furnished
Time period for furnishing details in FORM
GSTR-1
(1) (2) (3)
1 July - September, 2018 31
st
October, 2018
2 October - December, 2018 31
st
January, 2019
3 January - March, 2019 30
th
April, 2019

3. 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
notifications no 33 2018 central tax | iKargos