Central Board of Indirect Taxes & Customs has issued a Notification No. 33/2018– Central Tax dated 10th August, 2018 to notify the dues dates for filing details of outward supplies in Form GSTR-1 by such class of registered persons having aggregate turnover of up to Rs. 1.5 crore in the preceding financial year or the current financial year.
The said persons shall furnish the details of outward supply of goods or services or both in Form GSTR-1 for the quarter within the dates specified in the table below
| Sl No. | Quarter for which the details in FORM GSTR-1 are furnished | Due Dates for furnishing the details in FORM GSTR-1 |
| 1 | July – September, 2018 | 31st October, 2018 |
| 2 | October – December, 2018 | 31st January, 2019 |
| 3 | January – March, 2019 | 30th April, 2019 |
The time limit for furnishing the details or return, as the case may be, in Form GSTR-2 and Form GSTR- 3 for the months of July, 2018 to March, 2019 shall be subsequently notified in the Official Gazette.
Source : Central Board of Indirect Taxes and Customs
