Notification No. 17/2018 – Central Tax Explained

Want to File ITR, GST Returns & Pvt. Ltd. Registration

Notification No. 17/2018 – Central Tax: Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of up to Rs.1.5 crore.

GST: [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 section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

The said persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter April to June, 2018 till the 31^st day of July, 2018.

The special procedure or extension of 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 Act, for the months of April to June, 2018 shall be, subsequently, notified in the Official Gazette.

(Ruchi Bisht)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 17/2018 – Central Tax

Q1: What is Notification No. 17/2018 – Central Tax?

Answer:
It is a GST notification issued on 28 March 2018 that prescribed quarterly GSTR-1 filing for taxpayers with turnover up to ₹1.5 crore for April–June 2018.

Q2: Who was eligible for quarterly GSTR-1 under this notification?

Answer:
Registered taxpayers whose aggregate turnover was up to ₹1.5 crore in the previous or current financial year.

Q3: What was the due date for April–June 2018 GSTR-1?

Answer:
The due date was 31 July 2018. 17

Q4: Under which section was this notification issued?

Answer:
It was issued under Section 148 of the CGST Act, which allows special procedures for certain taxpayers. 17

Q5: What is aggregate turnover under GST?

Answer:
Aggregate turnover includes:
Taxable supplies
Exempt supplies
Exports
Inter-state supplies
It excludes GST itself.

Q6: Do small taxpayers need to file GSTR-1 monthly?

Answer:
No. Under this notification, taxpayers with turnover up to ₹1.5 crore could file GSTR-1 quarterly.

Q7: What happens if GSTR-1 is not filed on time?

Answer:
Late filing may result in:
Late fees
ITC blockage for customers
Compliance notices

Q8: Is GSTR-1 required even if there are no sales?

Answer:
Yes. A Nil GSTR-1 must be filed even if there are no outward supplies.

Q9: Can quarterly taxpayers switch to monthly filing?

Answer:
Yes. Depending on turnover and later GST rules, taxpayers may opt for monthly filing if required.

Q10: Can GSTR-1 be revised after filing?

Answer:
No. Corrections must be made in subsequent returns.

Q11: What is the late fee for delayed GSTR-1?

Answer:
Late fee is:
₹50 per day (₹25 CGST + ₹25 SGST)
₹20 per day for nil returns

Q12: Do composition scheme taxpayers file GSTR-1?

Answer:
No. Composition taxpayers file CMP-08 and GSTR-4, not GSTR-1.

Q13: How can a small business register under GST?

Answer:
You can register online here:
GST Registration: https://finodha.in/online-gst-registration/

Q14: Is quarterly filing still available today?

Answer:
Yes. Under the QRMP scheme, eligible taxpayers can file GSTR-1 quarterly while paying tax monthly.
For compliance help:
GST Compliance: https://finodha.in/gst-compliance/

Q15: Where can I get help with quarterly GSTR-1 filing?

Answer:
You can get expert assistance here:
GST Return Filing: https://finodha.in/gst-return-filing/
GST Compliance: https://finodha.in/gst-compliance/

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