Notification No. 32/2018-Central Tax [N10-CEJ]
As at 6 September 2026. In force from 10 August 2018.
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.
Made under
Recital: "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". Names the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 [S10-76J]. Vires verified.
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Acted on by (2)
Cites: Notification No. 44/2018-Central Tax [N10-CTZ], 10 September 2018. "No. 32/2018 – Central Tax dated 10th Aug".
Amends: Notification No. 37/2018-Central Tax [N10-CKD], 24 August 2018. "No. 32/2018- Central Tax, dated the 10th".
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