Issued under section 148 of the CGST Act, this notification specifies a special procedure for registered persons having aggregate turnover up to ₹1.5 crore to furnish FORM GSTR-1 on a quarterly basis. It prescribes the due dates for quarters July–September 2018 (31 October 2018), October–December 2018 (31 January 2019) and January–March 2019 (30 April 2019). The notification provides compliance relief to small taxpayers.

Amendment:

Yes it has been amended through notification 38/2018