Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 43/2018 – Central Tax
New Delhi, the 10th September, 2018
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), and in supercession of –
(i) Notification No. 57/2017 – Central Tax dated 15th November, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
1413 (E), dated the 15th November, 2017;
(ii) Notification No. 17/2018 – Central Tax dated 28th March, 2018 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 269 (E),
dated the 28th March, 2018; and
(iii)Notification No. 33/2018 – Central Tax dated 10th August, 2018 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 760 (E),
dated the 10th August, 2018, except as respects things done or omitted to be done before such supercession, 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.
2. 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:-