Notification No. 17/2018
Date: March 28, 2018
Subject: Special procedure for quarterly furnishing of FORM GSTR-1 for April–June 2018
Description:
Issued under section 148 of the CGST Act, this notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of taxpayers eligible for a special procedure. Such persons are required to furnish FORM GSTR-1 for the quarter April–June 2018 on or before 31 July 2018. The notification provides compliance relief to small taxpayers.