Issued under section 37 read with section 168, this notification extends the time limit for furnishing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore for the period July 2018 to March 2019 till the 11th day of the succeeding month. It standardises monthly outward supply reporting.

Amendment:

Yes it has been amended through notification 37/2018