Due date for GSTR 1 extended whose turnover is more than 1.5 crores

Due date for GSTR 1 extended whose turnover is more than 1.5 crores

vide notification no. 72/2017 dated 29th December,2017

Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.

 

[To be published in the Gazette of India,Extraordinary,Part II,Section 3,Sub-section (i)]

Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs]

Notification No.72/2017Central Tax

New Delhi,the 29th December,2017

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 andServices Tax Act,2017 (12 of 2017), (hereinafter in this notification referred to as the Act) and in suppression ofnotification No.58/2017Central Tax dated the 15th November,2017, published in the Gazette of India,Extraordinary,Part II, Section 3, Sub-section(i), vide number G.S.R 1414 (E), dated the 15th November, 2017,except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in Form GSTR-1 under sub-section(1) of section 37 of the Act for the months as specified in column (2) of the Table, by such class of registered persons having aggregate turnovermore than 1.5 crore rupees in the precedingfinancial year or the current financial year, till the time periodas specified in the corresponding entry in column (3) of the saidTable,namely:-

TABLE

Sr. No.	Months forwhichthedetailsin FORM GSTR-1 arefurnished	Time period for furnishing the details in FORM GSTR-1
(1)	(2)	(3)
1	July November, 2017	10th January,2018
2	December,2017	10th February,2018
3	January ,2018	10th March,2018
4	February,2018	10th April,2018
5	March, 2018	10th May,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 39of the Act, for the months of July,2017 to March,2018 shall be subsequently notified inthe Official Gazette.

[F.No.349/58/2017-GST(Pt.)]

(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India