Notification No. 33/2018
Date: August 10, 2018
Subject: Quarterly filing of GSTR-1 for taxpayers with turnover up to ₹1.5 crore.
Description:
Notifies a special procedure for registered persons having aggregate turnover up to ₹1.5 crore. Prescribes quarterly filing of FORM GSTR-1 for July–September 2018, October–December 2018, and January–March 2019. Specifies separate due dates for each quarter.
Effective Date: 10 August 2018