Important Keyword: Notification No. 32/2018 – Central Tax, GSTR-1 due dates, GST notification 32/2018, monthly GSTR-1, GST July 2018 March 2019, Section 37 CGST, GSTR-1 turnover above 1.5 crore, GST compliance India, GST return filing,
Words: 976 Read time: 5 minutes.
Table of Contents
[F. No. 349/58/2017-GST (Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 10th August, 2018
Notification No. 32/2018 – Central Tax: Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July 2018 to March 2019
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R……(E). - In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council,
Hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from July, 2018 to March, 2019 till the eleventh day of the month succeeding such month.
2. The time limit for furnishing the details or return, as the case may be, under sub- section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2018 to March, 2019 shall be subsequently notified in the Official Gazette.
(Dr. Sree Parvathy S.L)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 32/2018 – Central Tax
Q1: What is Notification No. 32/2018 – Central Tax?
Answer:
It is a GST notification issued on 10 August 2018 that prescribed monthly GSTR-1 due dates for taxpayers with turnover above ₹1.5 crore for July 2018 to March 2019. 32
Q2: Who is covered under this notification?
Answer:
Registered taxpayers whose aggregate turnover exceeds ₹1.5 crore in the preceding or current financial year. 32
Q3: What is the due date for GSTR-1 under this notification?
Answer:
The due date is the 11th day of the month following the tax period. 32
Q4: Does this notification apply to small taxpayers?
Answer:
No. Small taxpayers up to ₹1.5 crore turnover were covered under Notification 33/2018, which allowed quarterly filing.
Q5: Under which legal provisions was this notification issued?
Answer:
It was issued under:
Second proviso to Section 37(1)
Read with Section 168 of CGST Act 32
Q6: What is FORM GSTR-1?
Answer:
GSTR-1 is a GST return that contains details of outward supplies (sales) made by a registered taxpayer.
Q7: Is tax payment also due on the 11th?
Answer:
No. GSTR-1 only reports sales data.
Tax payment is done through GSTR-3B, which has separate due dates.
For accurate filings:
👉 Finodha GST Compliance
Q8: What happens if GSTR-1 is filed late?
Answer:
Late filing can lead to:
Late fees
Buyer ITC blockage
GST notices
Compliance penalties
Avoid this by filing through
👉 Finodha GST Return Filing
Q9: Why is timely GSTR-1 filing important?
Answer:
Because:
Buyers get Input Tax Credit only after supplier files GSTR-1.
It maintains business credibility.
Prevents penalties and notices.
Q10: Is this notification still applicable today?
Answer:
No. It applied only for July 2018 to March 2019.
Currently, the GST system uses updated due dates and schemes like QRMP for small taxpayers.
Q11: What is aggregate turnover?
Answer:
Aggregate turnover includes:
Taxable supplies
Exempt supplies
Exports
Inter-state supplies
But excludes:
GST taxes
Reverse charge inward supplies
Q12: Can composition taxpayers file GSTR-1 monthly?
Answer:
No. Composition taxpayers follow a different return structure and do not file regular GSTR-1.
If you need help choosing the right GST scheme:
👉 Online GST Registration with Finodha
Q13: How can I avoid GST late fees?
Answer:
You should:
Maintain proper sales records
Reconcile invoices monthly
File GSTR-1 before the 11th
Or simply:
👉 Use Finodha GST Return Filing
Q14: Does this notification affect GSTR-3B due dates?
Answer:
No. It only prescribed due dates for GSTR-1.
GSTR-3B due dates were notified separately. 32
Q15: Where can I get professional GST help?
Answer:
You can get expert support from:
👉 Finodha GST Compliance Services
for accurate, timely, and stress-free GST filings.
Conclusion
Notification No. 32/2018 – Central Tax played a key role in defining monthly GSTR-1 due dates for taxpayers with turnover above ₹1.5 crore during July 2018 to March 2019. It ensured consistency in return filing and timely availability of ITC to buyers.
Download PDF: Notification No. 32/2018 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles: