CBIC has notified the dates for filing the details of outward supplies in Form GSTR-1 for the different categories of taxpayers for the months July, 2018 to March, 2019, by issuing Notification No. 32/2018 and 33/2018 dated 10th August 2018.
For the persons with turnover upto Rs. 1.5 crore in the preceding or current financial year, GSTR-1 will be filed on quarterly basis as per the below due dates –
Quarter for which GSTR-1 to be furnished
Due Date for furnishing GSTR-1 for the corresponding Quarter
|July to September, 2018||31st October 2018|
|October to December, 2018||31st January 2019|
|January to March, 2018||30th April 2019|
For the persons with turnover more than Rs. 1.5 crore in the preceding or current financial year, the form GSTR-1 has to be filed for the months July, 2018 to March, 2019 by 11th of the succeeding month.