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[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. 33/2018 – Central Tax: Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of up to Rs.1.5 crores for the period 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 section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said 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 may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
| Sl. No. | Quarter for which details in FORM GSTR-1 are furnished | Time period for furnishing details in FORM GSTR-1 |
| (1) | (2) | (3) |
| 1 | July - September, 2018 | 31st October, 2018 |
| 2 | October - December, 2018 | 31st January, 2019 |
| 3 | January - March, 2019 | 30th April, 2019 |
- 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. 33/2018 – Central Tax
Q1: What is Notification No. 33/2018 – Central Tax?
Answer:
It is a GST notification issued on 10 August 2018 that prescribes quarterly GSTR-1 due dates for taxpayers with turnover up to ₹1.5 crore for the period July 2018 to March 2019. 33
Q2: Who is eligible under Notification 33/2018?
Answer:
Any registered taxpayer with aggregate turnover up to ₹1.5 crore in the preceding or current financial year is eligible.
Q3: What return is covered under this notification?
Answer:
The notification applies to FORM GSTR-1, which contains details of outward supplies (sales). 33
Q4: What was the due date for July–September 2018 GSTR-1?
Answer:
The due date was 31 October 2018. 33
Q5: What was the due date for October–December 2018 GSTR-1?
Answer:
The due date was 31 January 2019. 33
Q6: What was the due date for January–March 2019 GSTR-1?
Answer:
The due date was 30 April 2019. 33
Q7: Under which section was this notification issued?
Answer:
It was issued under Section 148 of the CGST Act, 2017, which allows special procedures for certain taxpayers. 33
Q8: Does this notification apply to large taxpayers?
Answer:
No. It applies only to taxpayers with turnover up to ₹1.5 crore. Larger taxpayers were required to file monthly GSTR-1.
Q9: Does quarterly GSTR-1 mean quarterly tax payment?
Answer:
No. Only GSTR-1 was quarterly. Tax payments were still required through GSTR-3B as per applicable rules.
For accurate filings, consider
👉 Finodha GST Compliance Services
Q10: What happens if GSTR-1 is not filed on time?
Answer:
Consequences may include:
Late fees
Interest on tax liability
Blocking of e-way bill generation
Compliance notices from GST department
Avoid penalties by filing through
👉 Finodha GST Return Filing
Q11: Is this notification still applicable today?
Answer:
No. It was applicable only for the period July 2018 to March 2019. Later, the government introduced updated quarterly schemes such as QRMP (Quarterly Return Monthly Payment).
Q12: What is the benefit of quarterly GSTR-1 filing?
Answer:
Benefits include:
Reduced compliance burden
Lower accounting costs
Fewer return filings
Better cash flow management
Q13: Can composition taxpayers use this notification?
Answer:
No. Composition taxpayers follow a separate return system and are not required to file GSTR-1 in the regular manner.
If you want to opt for composition or regular GST, you can apply here:
👉 Online GST Registration
Q14: How is aggregate turnover calculated?
Answer:
Aggregate turnover includes:
Taxable supplies
Exempt supplies
Exports
Inter-state supplies
But excludes:
GST taxes
Inward supplies under reverse charge
Q15: Where can I get professional help for GST returns?
Answer:
You can get expert assistance from
👉 Finodha GST Return Filing Services
for accurate, timely, and penalty-free GST compliance.
Conclusion
Notification No. 33/2018 – Central Tax was an important relief measure for small taxpayers, allowing quarterly GSTR-1 filing instead of monthly returns for the period July 2018 to March 2019. This simplified compliance and reduced the administrative burden on small businesses.
Download PDF: Notification No. 33/2018 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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